Contemporary Accounting Theory Research Report Assignment -
Background - The Australian Council of Superannuation Investors (ACSI) found there was an improvement in the extent of sustainability reporting over the last twelve months with 41 companies (21% of the ASX200) now disclosing their green-house gas (GHG) emission and publishing a climate-related policy. The report identified evidence of an 'emerging trend' towards ASX200 companies adopting international reporting frameworks. For example, since the final version of the Taskforce on Climate-related Financial Disclosure (TCFD) framework was released in June 2017, 22 companies have either committed to reporting, or have published the analysis recommended by the Taskforce. The report suggests there is a link between strong reporting and community trust: "Good quality reporting enables shareholders to make informed investment decisions and the community to judge whether its confidence in companies is well-placed or misplaced. Poor or missing information shows a disregard for stakeholders' needs and is a signal of risk" ACSI Louise Davidson Said.
Company name: ISHEUROPE/ETF.
Assignment description - This assignment requires you to undertake research in corporate social/sustainability (CSR) reporting practice of a company listed on Austrian Stock Exchange (ASX). You will use a recent CSR information of the company and conduct an in-depth examination of its CSR reporting practice to answer the assignment questions. You have been assigned a company for this purpose. You will research for CSR information using various sources, including but not limited to, recent annual reports and/or corporate sustainability reports (2015 or later), announcements, CSR policies and strategies disclosed in its website or other publicly available information domain.
Assignment questions
Question 1 - Provide a descriptive analysis of company's CSR disclosure and reporting practice.
Question 2 - Present a comparative analysis of the company's reporting practice and CSR reporting guidelines (i.e. Global Initiative Reporting).
Question 3 - Critically analyse the company's CSR reporting motivation and practice using the concept of legitimacy and stakeholder theories.
Question 4 - Prepare a report comprehensively summarising your research findings from answers to questions 1 - 3 above.
Structure and presentation -
Structure
- Cover (title) page (not included in the word count)
- Executive summary/synopsis
- Table of contents (if applicable)
- Introduction
- The answers for 4 assignment questions
- Conclusion
- References - APA referencing style (not included in the word count)
- Appendices (if applicable - not included in the word count)
Presentation -
- 1.5-line spacing
- Times New Roman 12-point font
- 2.00 cm margins on all sides
- Clearly label section and subsection where appropriate
Assessment criteria - This assignment will be marked using the following criteria.
Descriptive analysis of CSR reporting.
Comparative analysis of reporting practice and CSR reporting guidelines (e.g. GRI).
Critical evaluation of CSR reporting using the concept of legitimacy/stakeholder theories.
Presentation of summary findings.
Quality of reports (e.g. writing and presentation).