Objectives of the Assignment This assignment develops your capabilities to analyse, reason logically and conceptualise financial, social and environmental issues; and is aligned with the Course Learning Outcomes of identifying, understanding and interpreting accounting concepts. The use of Sustainability and/or Corporate Social Responsibility (CSR) Report enables you to apply your accounting knowledge to a real world context. The assignment is aligned with the following course learning objectives: – Understand the ethics of business, corporate governance, and corporate social responsibility (CSR) – Reflect on financial information use in a business context – Interpret business reports and accounting information to support business decision-making processes At the completion of the assignment you are also expected to achieve the following Program Learning Outcome (PLO): – Apply a broad theoretical and technical knowledge of business practice in diverse contexts. – Apply reasoned judgements to solve problems in a variety of business contexts with reference to ethical, regulatory and global perspectives. Overview of assignment requirements Assume you are preparing the report for a friend who wishes to invest in a business which conducts itself in a socially and environmentally responsible way. In your report, you are required to advise your friend on the economical/financial, social and environmental performance of the business. You should choose and analyse the financial and Sustainability/CSR reports of one of the specified below organisations and advise your friend whether or not to invest in the business in the report conclusion. You should demonstrate that you have undertaken research, and cite the sources you have used through appropriate in-text referencing and bibliography. We highly suggest you go through the sustainability chapter in the text book before you commence writing the assignment. Then go through the annual reports of your chosen company as well as other online resources which provide extra support for financial, social and environmental performance of your chosen company. It is important that you follow the assignment template to write your report. You are required to prepare a report on one of the following specific organisations below: Telstra (Financial year 2013), Myer (Financial year 2014), Adidas (Financial year 2013), Qantas (Financial year 2014) AGL (Financial year 2013) AMP (Financial year 2013). The assignment’s template is as follows: Title Page Table of contents Introduction Financial/Economic performance Social performance Environmental performance Conclusion Reference List Appendix (optional) With the financial section of your assignment, the minimum requirement is to locate and summarise the company’s basic financial information as outlined below. Then, most importantly you should discuss the financial performance (particularly profitability) of the company using the management reports, online resources, financial and sustainability reports. It’s highly recommended to provide some comparison analysis with company’s previous financial years (up to 2 years) and/or competitors or industry averages to support your report analysis.
As a result of reading your chosen company’s CSR and/or Sustainability Report, you should discuss matters relating to the company’s sustainability practices and reporting in your report including but not limited to the following issues: Aspects of company’s environmental performance -related to natural capital- including but not limited to environmental protection, energy and carbon emission concerns, and waste production concerns. Aspects of company’s social performance -related to human capital and society wealth creation potential- including but not limited to the employee health, human rights protection, contributions to the community, customer involvement, and product responsibility.
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