Social and Environmental Reporting

Unit learning outcomes 1 Demonstrate the following knowledge and understanding
•Recognize the nature, scope, and purpose of social, environmental, and ethical reporting and assess the relationship between social, environmental, and ethical activities and corporate performance.

2. Demonstrate the following skills and abilities
   •Evaluate alternative mechanisms for social, environmental, and ethical reporting and
   assess their impact on corporate performance.

What am I required to do in this assignment?
You are to write 2000 words report as though you were a consultant writing to the board of directors of a listed
Retailing company. Your report should cover the following.

1. Critically discuss what your chosen company is reporting on Environmental, and Social activities (20%)
2. Discuss what is meant by business ethics and at least two tools that companies can use to encourage ethical behavior (20%)
3. Critically evaluate the composition of your chosen company’s board of directors (20%)
4. Discuss how your chosen company has used or could use the integrated reporting framework (25%)
5. Conclusion – this should analyze how environmental and social activities, board composition, and integrated
   reporting may have impacted on your chosen company’s performance (15%)

ABT2020_V1

What do I need to do to pass? (Threshold Expectations from UIF)

1. Assess the relevance of a range of material from different sources on current issues in social and environmental reporting, including codes of practice and theoretical frameworks, for inclusion in your portfolio
2. Select and apply appropriate research and analytical tools and techniques to appraise financial and non- financial information to evaluate the impact of social and environmental activity on corporate performance and present your findings.
   How do I produce high quality work that merits a good grade?

This section is to be left blank and completed by the students in an in-class Assessment Dialogue.
The assessment brief is discussed during an in-class session with students, explaining the assessment, the rubric and marking criteria.
How does this assignment relate to what we are doing in scheduled sessions?
Indicative syllabus content includes:
• Introduction to Integrated corporate reporting
• Social and environmental accounting challenges.
• Accounting for carbon emissions and climate change
• Social and Environmental reporting and auditing.
• Sustainable banking
• Accounting for biodiversity and sustainability
• Accounting and controlling for the cost of waste, packing and recycling.
• Environmental investments.
• Future directions in sustainable accounting and finance
• Sustainability initiatives in accounting and finance e.g. GRI, UNEP FI, The Equator Principles and FORGE