PART A – ASSESSMENT OF BUSINESS SUSTAINABILITY REPORTING This activity is based on the exercise on..

PART A – ASSESSMENT OF BUSINESS SUSTAINABILITY REPORTING 

This activity is based on the exercise on page 226 of ‘Business Ethics’ (Crane & Matten, 2010) – a copy of the relevant pages are available on the course Moodle page. 

For this component, you need to analyse and compare the values and approaches to sustainability/CSR reporting of two companies. 

In groups of 3-4 students, you are required to select two companies that produce CSR and/or sustainability reports and whose values are identified on their websites or in other company documents (that are publicly available). You are required to consider and discuss the companies as a group, but must submit your responses to the questions as individuals. 

The two companies selected must be either:

(a)           From different industries but in the same country; or

(b)           From the same industry but different countries.

By Week 5, you must provide (for your lecturer’s approval) the names of the companies you have selected to research, and the industry and country within which they operate. Please note: your lecturer will advise of companies that are not suitable for this task and/or cannot be selected. You need to research each of your companies to determine their company values, their approaches to social responsibility and their reporting of their sustainability performances and compare the approaches of the two companies.

1.             As a group, research each of your companies to determine their company values, their approaches to social responsibility and their reporting of their social performances. 

2.             As an individual, you are required to submit responses to the following questions:

i.              Identify and describe the two companies you have researched; their core business activities and the countries and/or industries in which they operate. 

ii.             What differences are evident between the two companies in terms of the range of issues dealt with in their social reports and the depth of coverage on specific issues? Please note – this question does not ask for a description or summary of the content of each company’s reports. Instead, you need to analyse the types of information, the major themes, the presentation, formatting and tone of each report – and explain the ways in which the reports are similar to each other and the ways in which they are different.

iii.            Discuss which of the Sustainable Development Goals you believe are most relevant to these companies, their industries and the countries in which they operate. Discuss the extent to which these SDGs were addressed, explicitly or implicitly, in the CSR/Sustainability reports of your companies? 

iv.            Based on your analyses of your companies’ sustainability/CSR reporting, identify in which Sustainability Phase/s (Dunphy, Griffiths & Benn) each of your companies sit. Explain your reasons for these assessments. 

v.             Discuss the extent to which the social reports provided by these companies reflect their stated values. 

vi.            Briefly reflect on your group’s discussions of these companies. In what ways did the ideas presented by your group confirm your own conclusions, influence your thinking and/or present another perspective to you? Please note: this question does not ask for a summary of what your group decided or who said what. This requires reflection on how your thinking, understandings and perceptions developed through your engagement with your group. 

•               A score will be allocated for presentation, written expression, spelling, grammar, punctuation and referencing.

Qi – describe the two companies that have been researched. Responses should:

•               clearly identify and describe the two companies being researched

•               clearly describe the industries and countries in which these companies operate

•               Clearly describe any social reporting/performance issues that may be relevant for these companies. 

Qii – What differences are evident between the two companies in terms of the range of social, environmental and economic issues dealt with in their reports and the depth of coverage on specific issues? Responses should:

•               compare the style, content and presentation of the social reports provided by each company

•               critically analyse the strengths and weaknesses of the approaches to social reporting evident in the reports

•               comment on the range of issues covered and the depth of the coverage

Qiii – Discuss which of the Sustainable Development Goals you believe are most relevant to these companies, their industries and the countries in which they operate. Discuss the extent to which these SDGs were addressed, explicitly or implicitly, in the CSR/Sustainability reports of your companies:

•               Demonstrate critical thinking and analysis to identify key SDGs and explain why these are particularly relevant to each company

•               Describe the extent to which these SDGs have been addressed (explicitly or implicitly) and the effectiveness of this reporting

Qiv – Based on your analyses of your companies’ sustainability/CSR reporting, identify in which Sustainability Phase/s (Dunphy, Griffiths & Benn) each of your companies sit. Explain your reasons for these assessments. Responses should:

•               Clearly identify and describe the Sustainability Phase in which each company best fits

•               Provide accurate evidence and insightful reasons for your assessments

Qv – Discuss the extent to which the social reports reflect the values of your selected companies. Responses should:

•               Identify each company’s values (including their Mission Statement, Values, Business Principles etc.) as stated on their websites, reports or in other company documentation

•               Critically analyse each company’s social reports in terms of  the extent to which their stated values align (or do not align) with their approaches to social responsibility and sustainability (based on the evidence in the reports) 

Qvi – Briefly reflect on your groups’ discussions of these companies. In what ways did the ideas presented by your group confirm your own conclusions or present another perspective to you? Responses should:

•               Reflect on the group discussions about the social reporting of the two companies selected

•               Identify key points of agreement and disagreement with other group members

•               Discuss how the different perspectives provided by group members contributed to your own consideration of the performance of these companies