What are the remuneration trends from last year to this year for the highest earners?  Is there a difference in the wages that could be earned in a competitor’s business?  What is the current management structure and ownership structure?

Resource B
The following questions may assist you with your interpretation and with explaining non-financial aspects of the
company from the annual report that may be relevant for the external user. Depending on the entity, some of
these may not be contained within the report. You may need to use other sources.
 What are the core business area(s) and geographic locations in which the entity operates?
 How have the financial results improved or changed in the specific area?
 Is there evidence from other sources that can verify the trends for the industry?
 What are the entity’s current business strategy or strategies and key points of difference in the target
market? Is there a specific skill-set required of employees?
 What is the current and future market potential for the entity? What influence have recent global events
apparently had on the entity? In which specific areas?
 Identify strengths of the entity’s management team and how these may benefit the organisation in future
financial years.
 What are the remuneration trends from last year to this year for the highest earners?
 Is there a difference in the wages that could be earned in a competitor’s business?
 What is the current management structure and ownership structure?
 Identify strengths of the entity’s management team and how these may benefit the organisation in future
financial years.
 What are the remuneration trends from last year to this year for the highest earners?
 Are there other non-wage-related benefits of being an employee at the entity?Assessment Information
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Assessment Marking Rubric
Your case study report will be assessed on whether or not the following competencies are present.
The sum of the evident competencies will then be divided by the total marks available in order to
generate your grade for this assessment.
Report-Writing Skills Present?
The executive summary soundly summarises the purpose, structure and outcome of the report.
The body of the report is worded in such a way that it is easy to understand and follow.
The report uses more than just words, such as tables and graphs, to convey its message.
The conclusion summarises the arguments and draws them together into a cohesive finish.
The report contains paragraphs that are logically connected to each other.
There are fewer than three spelling or grammatical errors per page.
The format of the paper is double-spaced, using 12-point font, and within 10% of the word limit.
References are included where required with each one recorded in the Harvard format.
The report is of a calibre that could be presented to a professional corporate audience.
Limitations of the report have been included.
Technical Skills Present?
The information presented in the report is accurate.
The background of the organisation has been conveyed comprehensively but succinctly.
The main issues of profitability, cash management, and liquidity have been covered.
There is evidence to suggest that the annual report has been interpreted correctly.
A mixture of financial and non-financial metrics have been considered.
The student has gone beyond the annual report in terms of sourcing information.
A range of macroeconomic and other external factors have been included in the report.
The potential financial implications of non-financial organisational activities have been detailed.
The conclusions and recommendations are justified by the evidence contained in the report.
The causes of issues identified in the report are addressed.
Stakeholder Engagement Present?
The stakeholder selected has been described correctly.
The reason for selecting this stakeholder (i.e. Why is this stakeholder a stakeholder?) is detailed.
The selection of data sources are relevant to the interests of the stakeholder.
The language and tone of the report is catered to the likely preferred style of the stakeholder.
The potential influence of the stakeholder on the organisation has been outlined.
The stakeholder’s needs have been accurately identified.
The prognosis for the organisation’s future is framed based upon the stakeholder’s interests.
Potential conflicts between the selected stakeholder’s priorities and other stakeholders are explored.
It is clear how the conclusion and recommendations will satisfy the stakeholder’s needs.
The recommendations are convincing and compelling.

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