案例 GoSport
GoSport是一家大型股份有限公司(plc)，也是全球运动服装制造商，其客户是大型体育零售商。 卡尔是GoSport的供应链主管。GoSport为了向2020年奥运会供货，引入了一个新的第三方制造的产 品，卡尔对此非常关心。
GoSport的被许可人项目如图1所示。孟加拉国的被许可人是GoSport与其孟加拉国的代理商以及 供应商之间的一个额外的层级。GoSport将直接与被许可人打交道，而被许可人则负责管理更低层级 的供应链。
供应链的复杂性
图1 GoSport被许可人项目结构
作为一家运动服装公司，GoSport习惯于与国际供应商合作，但这是第一次将在孟加拉国使用被 许可人项目。负责这件事情的GoSport项目团队需要将孟加拉国的被许可人项目整合到现有的供应链 基础设施中，并确保所有的组织都遵守GoSport的各种行为准则。"启动"的最后期限快到了。GoSport 的主要客户希望能按时启动以便于与他们自己的系统对接。这个项目的复杂性很高，涉及到技术问题 和很多供应链上的参与方。
卡尔明白，任何重大的供应中断都会对GoSport的主要客户产生影响，并导致合同方面的后果。 卡尔想知道他如何能保护GoSport不受这种风险的影响，以及对这项新举措的初步评估是否足够完善。 针对2020年奥运会严格的时间要求，为了避免延误所带来的风险，卡尔和项目团队决定通过保险的方 式来降低部分风险。这是企业风险管理战略的一个新部分，GoSport在应用保险方面几乎没有任何经 验。
卡尔关心两个问题，即GoSport缺乏在孟加拉国运作的经验，也缺乏消除腐败和欺诈行为的经验。 卡尔了解到，在国际透明组织(Transparency International)于2016年发布的腐败指数(CPI)中，孟加拉 国在176个国家/地区中排名为145。孟加拉国中的商业实践与卡尔之前在欧洲的经验有很大的不同， 所以他觉得GoSport可能面临着风险。他从自己职业圈中听说了裙带关系和贿赂问题，但他觉得这可 能被夸大了。
新供应链中的环境以及公众利益相关者需要得到有效的管理。对GoSport潜在的负面宣传是一个 重要问题。GoSport在欧洲的活动受到更严格的监管，技资者不希望在这个项目上降低标准。企业社会责任(CSR)对于GoSport来说也是个重要问题。项目团队需要确保所有的GoSport标准和规范都被翻
译成孟加拉语，以及孟加拉的组织符合工作场所的标准，包括健康与安全、就业、供应链与环境。由 于2013年Rana Plaza事故的发生(一家工厂倒塌导致多人死亡)，卡尔坚持认为GoSport和外部第三 方审计团队都要进行定期的审计。
总而言之，卡尔认识到，跨地区性活动的增加正在给GoSport带来更大的风险。GoSport过去主 要以长期的供应基础为中心，并且系统在很长一段时间内逐步发展。因此，这个项目代表了一个重大 的方式变革。
卡尔还怀疑GoSport的风险管理文化是否完全符合国际风险管理标准，例如ISO 31000:2009。卡 尔需要关于此方面的建议，并认识到迅速解决上述问题的紧迫性。
CASE STUDY - GoSport plc
GoSport plc is a large public limited company (plc) and a global sportswear manufacturer whose customers are major sports retailers. GoSport's supply chain director is Karl. He is concerned about the introduction of a new third party manufactured product to be available for the 2020 Olympics.
GoSport's licensee programme is shown in Fig. 1. The licensee， who is based in Bangladesh， is an additional level in the supply chain between GoSport and agents and suppliers in Bangladesh. GoSport will deal directly with the licensee who has responsibility for managing the lower levels of the supply chain.
Complexity of the supply chain
As a sportswear firm， GoSport is used to working with international suppliers， but this is the first time the licensee programme will be used in Bangladesh. The GoSport project team assigned to this will need to integrate the Bangladeshi licensee programme into its existing supply chain infrastructure and ensure that all organisations conform to GoSport's various codes of conduct. The deadline to
go live' is fast approaching. GoSport's main customers expect an on-time launch to interface with their own systems.The complexity of the project is high， with the technology and many supply chain parties involved.
Karl understands that any significant supply interruption would impact GoSport's main customers， incurring contractual consequences. Karl wondered how he could protect GoSport from this risk and whether an initial appraisal of this new initiative had been sufficiently robust. Karl and the project team have decided to mitigate some of the risk by taking out insurance against failure to meet the strict deadlines of their Olympic 2020 deadline. This is a new part of the company's corporate risk management strategy and GoSport has little experience of the use of insurance in this area.
Two particular concerns to Karl are GoSport's lack of experience in Bangladesh and also of corruption and fraud elimination. Karl knows that Transparency International ranked Bangladesh at
145 out of 176 on its Corruption Perceptions Index (CPI) 2016. Business practices in Bangladesh
are significantly different from his previous European experience， and so he feels that GoSport may be vulnerable. He has heard about nepotism and bribery from his professional network， but feels that this may be exaggerated.
The environment and community stakeholders within the new supply chain need to be effectively managed. Potential adverse publicity for GoSport is a major concern. GoSport's European activity is more heavily regulated and investors would not expect a lowering of standards through this project. Corporate social responsibility (CSR) is an important issue for GoSport. The project team needs to ensure that all GoSport standards and codes are translated into Bengali and that Bangladeshi organisations conform to the workplace standards covering health and safety， employment， supply chain and environment. Since the Rana Plaza incident in 2013， in which a factory collapsed with multiple fatalities， Karl has insisted that both GoSport and external third party audit teams carry out regular audits.
Overall， Karl recognises that an increase in geographic activity is creating greater risks for GoSport. GoSport's history is centred on its long-term supply base， and systems have incrementally developed over a long period. Therefore， this project represents a significant change of approach.
Karl also wonders whether the organisation's risk management culture fully adheres to international risk management standards， for example ISO 31000:2009. Karl needs advice on this and recognises the urgency of addressing quickly any concerns identified.
问题 QUESTIONS
以下所有问题都与案例有关，应当根据案例提供的信息回答问题。建议你每题用 40 分钟作答。 These questions relate to the case study and should be answered in the context of the information provided. You are advised to spend 32 minutes on each question.
1. 消除供应链中的腐败和欺诈是GoSport的主要目标。
Eliminating corruption and fraud in supply chains is a major objective of GoSport.
(a) 举例说明GoSport在供应链中可能遇到的四种腐败或欺诈行为。(16分)
Explain， using examples， FOUR different types of corruption or fraud that GoSport may encounter in its supply chains.
(b) 建议在GoSport的供应链中可以用来防止腐败或欺诈的三种方法。(9分)
Suggest THREE ways in which corruption or fraud might be prevented in GoSport's supply chain.
2. 卡尔认识到在确定新第三方生产的产品的项目管理中，GoSport应该使用结构化的方法。 解释在项目管理结构化方法的以下五个步骤中，GoSport应该进行哪些活动。 (25分)
Karl recognises that GoSport should apply a structured approach to project management to establish the new third party manufactured product.
Explain the activities GoSport should undertake at each of the following five stages of a structured approach to project management.
(i) 定义项目( 0efining the project )
(ii) 规划项目 (Planning the project )
(iii) 组织项目 (Organising the project) (iv) 控制项目 (Controlling the project) (v) 关闭项目(Closing the project.)
3. 解释GoSport在管理供应链风险时应考虑的五项有关保险的法律原则。(25分)
Explain FIVE legal principles of insurance that GoSport should consider when managing risk in its supply chains.
4.
(a) 论述与GoSport的风险管理相关的五个风险管理原则，例如公认的国际标准中详述的原则。 (15分)
Outline FIVE risk management principles that are relevant to GoSport's risk management，
such as those detailed in recognised international standards.
(b) 解释针对企业账户的外部风险报告对于股份有限公司(如 GoSport 股份有限公司)来说是一 种良好实践的两个原因。(10 分)
Explain TWO reasons why external reporting of risks in corporate accounts is considered good practice for public limited companies such as GoSport plc.
