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Identify and explain 2 theories that better explain the essence (spirit) of sustainability reporting

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)

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