Understanding Sustainability Reporting Practice

CLO 4 -Identify and justify various approaches to measuring the performance of an organisation inclusive of financial performance, social performance, and environmental performance.
CLO 5 - Interpret and analyse a range approaches to providing accountability including measuring the performance of an organisation inclusive of financial performance, social performance, and environmental performance.
CLO 6 - Analyse case studies to identify instances that justify accounting is both a technical and a social practice in a changing and interconnected world.
Assessment Details
The focus of accounting as a practice is changing. It is no longer primarily about financial performance: social and environmental performance are also crucial in attaining organisational success. This assignment is designed for you to examine the trend in accounting reports in the practical world, which allows you to apply the knowledge learnt in the course in practice.
REQUIRED:
You are required to select two publicly listed companies from the United Kingdom (UK). Examine the annual reports, standalone sustainability reports, or any other sustainability reporting channels of these companies. Compare and contrast these reports and explain the following:
• what's being reported?
• how are they reporting it
• and why are they reporting it?
You need to use what you have learnt regarding the future trend of accounting, sustainability reporting and some research on the topic (future trends on sustainability reporting practice).
Please take note that 10 marks will deducted from your total score if you choose a company from another country (not UK )
Additional Information
• You may select companies from the same or different industries.
• You need to choose the latest report for your chosen company, this could be 2017 or 2018, depending on the availability of reports.
Other Important Information
The assignment should be organised in a logical and clear manner and should have an introduction, subheadings and a conclusion. Your work should be presented in the following format and adhere to the following guidelines:
• Font – 11pt Times New Roman or Arial
• Line spacing – 1.5
• A4 paper
• Pages should be numbered consecutively
• Keep a copy of the assignment that you submit.
• FOLLOW the WORD LIMIT.
Any source used needs to be acknowledged in order to avoid plagiarism. Information on referencing can be found in the Guidelines for Referencing and Presentation on the RMIT website. You can also refer to the Intranet for referencing guidelines (Documents/Users Guide/RMIT Referencing Guide).
In-Text Referencing and Reference List
Sources of information must be cited both in the body of the text (in-text referencing) and the end of the assignment (reference list).Failure to do so will result in loss of marks. Please refer to the marking rubric for more details.