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ACC3700 Financial Accounting, Theory and Practice
Question:
Case Study
Context
The individual case study assignment is a report based investigative case study assignment, which you need to complete individually. In the assignment you take on the role as an investigator who has been assigned to research and report on the sustainability accounting practices of an ASX 200 listed company in order to determine whether its reports reflect sustainability requirements.
Whilst your report should focus on the latest publicly available integrated report or annual report and sustainability report, for the 2019-2020 financial year, you may find it appropriate to go back further to get an understanding of the reporting trends. Do not limit your research unnecessary.
Learning Outcomes:
Completing this assignment will help you achieve the following unit learning outcome:
1.Examine the application of key contemporary accounting standards and practices (relevant to sustainability accounting). Completion will also demonstrate the following course level outcome:
2.Demonstrate business knowledge and understanding with depth in discipline, from different perspectives.
Overview of the Report Expectations
You need to cover following aspects in your report for the assigned company.
I. Report title page (excluded from the page limit)
II. Executive summary (need to comment briefly about the areas being covered in the report)
III. Introduction: Overview/background information of the company, its industry and objectives of the report
IV. Methodology used for the analysis (e.g. data collection sources, approaches used for analysis)
V. Observed findings: This section needs you to cover application of related theories (e.g. legitimacy theory, stakeholder theory, contingency
theory) and current practices of sustainability reporting and sustainability reporting frameworks/standards/legislations (e.g. GRI standards, mapping with UN’s sustainable development goals, ASX listing rules) being used by the company (specially to cover ESG perspectives including environmental reporting, social reporting and governance perspectives)
VI. Implications of the findings: It is important to comment on implications to the company, implications to stakeholders and issues and
challenges of sustainability reporting relating to the company, if any
VII. Conclusions and recommendations
VIII. Appendices (specially you need to provide screenshots of the main pages relevant taken from the integrated reports/annual reports and sustainability reports)
Marking Criteria
The individual case study is worth 35 marks out of 100 for the unit. Please refer to the marking rubric provided in the assessments area in Blackboard for guidance on the marking criteria.
ACC3700 Financial Accounting, Theory and Practice
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