Basic Information

A list of ASX companies will be published in moodle. A company will be selected for you. You need to carefully read the following requirements, marking criteria and guidelines to write this assessment.
Part A: Theoretical Knowledge
i. Undertake a review of literature to explain why corporate social responsibility is gaining heightened importance for firms operating with financial objectives. (5 marks)
ii. Explain whether sustainability reporting in contrast with relevant other reporting concepts represents a holistic view of corporate social responsibility. (6 marks)
iii. Identify and explain two theories that better explain the essence (spirit) of sustainability reporting. (4 marks)
Part B: Application of theoretical knowledge to explain reporting practices
iv. Introduce the selected company with an overview of its history, ownership, governance and financial performance. (8 marks)
v. Prepare a sustainability reporting (disclosure) scoring index according to the Global Reporting Initiative (GRI) guidelines. (5 marks)
vi. Explain the extent and quality of sustainability reporting of selected Australian company (case) against the sustainability reporting (disclosure) scoring index in B(v) above. If the selected company has not prepared sustainability report, explain its social responsibility shown in the annual report against the same index you prepared in B(v) above. (12 marks)
Required:
Prepare a research report as per the template, requirements, marking criteria and relevant guidelines.

Solution

Executive Summary

This paper has found that corporations with a financial objective are engaging in CSR due to the many benefits they acquire such as increased sales, reduced cost of operation and increased efficiency. Sustainability reporting gives a holistic view of CSR since unlike previous reporting concepts, it incorporates all crucial non-financial information of an organization in relation to economic, social and environment. The institutional and legitimacy theory explains the importance of sustainability reporting in an organization. The analysis of Aurizon Ho Industries AZJ show that the corporation has not fully complied with the guidelines of GRI standards as t has not reported on some important metrics.

Introduction

This research paper is based on sustainability reporting. It contains a review of literature on why CSR is gaining importance for corporations operating with a profit motive. The paper also analysis whether sustainability reporting in comparison to other reporting concepts provides a holistic view of CSR and uses two theories to explain the essence of sustainability reporting. The second part of the paper is an analysis of Aurizon Ho Industries (AZJ), its coring index based on GRI is prepared and an explanation on its quality and extent of sustainability reporting is given.………………please following the link below to purchase the solution at $15