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.
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.
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?