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日期:2024-11-19 12:40

Course N1613 - Sustainability Reporting

Coursework assessment - weighting 20%

Your answer must be 750 words in total excluding any abstract, bibliography, or appendices. Submission Deadline as per Sussex Direct.

Learning Outcomes

•    LO 1 Demonstrate knowledge and understanding of issues covered in this module and their relevance to accounting and the role of the accountant.

•    LO2 Critically evaluate the benefits of sustainability reporting and the role of standard-setting organisations in the evolution of corporate reporting systems

Select the latest sustainability report of a company. Examine the report to identify a key stakeholder group or a capital/ resource influenced/impacted by the core business activity of the firm. Analyse the risks (and opportunities) to the stakeholder group or resource and critically discuss the strategies adopted by the company to mitigate the identified risks. This should include an analysis of relevant quantitative and qualitative information in the report.

You are required to provide appropriate references to cite the source of the report, or any other sources of information used for analysis.

Additional Guidelines

●   This coursework does not require an abstract.

●   +/- 10% of the total word count is permissible.

●   Reference - Students only need to provide reference for the sustainability report used for the coursework. If additional resources such as journal articles  or reports etc are used, references should be provided accordingly.

Guidance to answer the question:

Answer to this question should firstly, include a brief introduction on the main business operation of the company. This should not be a descriptive and lengthy explanation about the organisation. The introduction should include a couple of sentences about the organisation and then proceed to explain the manner in which the chosen group of stakeholders or capital is impacted by core business activities of the company.

The answer should include a discussion of the risks identified by the company to the chosen group of stakeholders/ capital as well as the strategies designed or implemented to mitigate these risks. Use any figures provided in the report to demonstrate the extent of risk, including financial implications.

Students may use both qualitative (non-numerical) and quantitative (numerical) information available from the chosen sustainability report. The key point to note is to answer the questions in a manner that incorporates critical reflection and/ discussion. Please remember to not waste word space simply describing or rephrasing information from the report - please avoid this as such writing adds no value to the discussion.

Answers should provide a critical discussion of the risk mitigation strategies or projects adopted by the company and the impact they had on the business operations/ performance of the company. A critical discussion implies weaving in analytic reflections and theoretical  concepts  into  the  narrative.  One  way  of  doing  this  is,  for  example,  by  reflecting  on  the  actual  reasons  for  the projects/strategies claimed to have benefited the chosen capital. Reflecting on whether the company has provided concrete evidence to demonstrate how these strategies or projects were implemented for example, the timelines, targets, evidence of having met these targets, how this ensured sustainable use of the resource, how this had an impact on financial and non-financial performance of the company etc. Such reflective discussion could be done using theoretical concepts such as symbolic legitimacy, forms of institutional isomorphism, stakeholder theory, social contract etc discussed during lectures and workshops.

This answer could be structured (divided into sections using heading / sub-headings) according to themes you identify from your analysis, but this is not compulsory.

MARKING CRITERIA

Marks

% Range

Criteria (all 5 criteria are equally weighted)

Content, knowledge and understanding

Critical thinking, originality, and reflection.

Evidence of Reading

Referencing and Bibliography

Presentation, writing style, grammar and spelling

First class

70 - 100

Exceptional knowledge and  conceptual understanding of complex issues, and the

development and advancement of ideas and practice.

i.e. in relation to incorporation of sustainability in value chain

processes.

Critical insightful evaluation

and synthesis of complex high

level of originality and reflection.

A high degree of

independence of thought and critical judgement.

Knowledge and understanding beyond the essential and

desirable readings provided and the lecture and seminar discussions.

Outstanding referencing and bibliography. Evidence of a

substantive use of a wide

range of learning resources

(i.e. draw on multiple relevant sources and refer to them in   the list of references) .

Outstanding, well-directed presentation, logically and coherently structured.

A high degree of originality in

writing, with excellent spelling,

punctuation and grammar (SPaG).

2.1

60 - 69

Wide knowledge and depth of understanding of complex

issues, and the development of ideas and practice.

Critical evaluation and

synthesis of complex issues

and material which includes an

original and reflective approach.

A good degree of

independence of thought and critical judgement.

Evidence of extensive reading of supplementary sources.

Good knowledge and

understanding beyond the essential and desirable

readings provided and the lecture and seminar

discussions.

Comprehensive referencing and bibliography.

Evidence of use of a wide

range of learning resources

(i.e. draw on a range of

relevant sources and refer to  them in the list of references).

Excellent presentation, logically

structured. A good degree of

originality in writing, with good

spelling, punctuation and grammar (SPaG).

2.2

50 - 59

Appropriate knowledge and

depth of understanding of some of the main issues, with some

understanding of their

development in practice

Some critical evaluation and synthesis of key issues and  material.

Some degree of independence

of thought and critical

judgement, although the    writing can be descriptive.

Evidence of reading

supplementary sources.

Knowledge and understanding of the essential and desirable   readings provided and some

engagement with the lecture and seminar discussions.

Adequate referencing and bibliography.

Orderly presentation, clear

structure and acceptable grammar and spelling

3rd class - pass

40 - 49

Basic knowledge and depth of understanding of key

issues, principles and concepts.

Some evaluation and

synthesis of issues and material.

Limited evidence of reading

Limited referencing and bibliography

Adequate presentation and

structure, grammar, spelling and citation

 

Fail

0 - 39

Limited and/or superficial knowledge of key issues, principles and concepts

Limited evaluation and  synthesis of issues and material

Minimal evidence of reading

Inadequate referencing and bibliography

Poor/inadequate presentation and structure, grammar, spelling and    citation

 

 


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