Length:2000-2500Submission method optionsAlternative submission method
TaskAssignment 2 – Sustainability Reporting Framework
The focus of this assessment task is Learning Objective 4This is an individual assignment and is worth 20% of the total mark.The assignment is due Monday 12^th January 2015In recent years directors and CEOs of companies have been placing more importance on holistic reporting of company activities rather than simply reporting what is required by the Accounting Standards, the Corporations Act and other legislation. The Global Reporting Initiative is an international not-for-profit organisation that has pioneered and developed the world’s most widely used voluntary Sustainability Reporting Framework. (http://www.asx.com.au/documents/public-consultations/global-reporting-initiative-and-sba-submission-15Nov13.pdf)In 2013 the fourth iteration of the Sustainability Reporting Framework guidelines were released. These can be accessed via the link below.https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdfRequired

• Referring specifically to section 5.1 of the above report, analyse how applying these voluntary guidelines might alter the information presented in the Flight Centre 2014 Annual report (15 marks)
• Evaluate whether and how complying with the Sustainability Reporting Framework guidelines would benefit potential investors and shareholders (5 marks)

Your assignment needs to be presented as a standard business report including an executive summary, a table of contents, an introduction and a conclusion and must be between 2000 – 2,500 words in length.You must include a gap analysis as an Appendix.This assignment requires individual research. The links below are a couple of links to get you started on your research.https://www.globalreporting.org/network/regional-networks/gri-focal-points/focal-point-australia/Pages/default.aspxhttps://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspxRationale

Assessment Task 2 is designed to assess your understanding of Topics 5 and 6 covered in MBA504 and links to the following learning objective:

• Explain and evaluate the concepts behind the management decision processes associated with the efficient allocation of business resources

Marking criteria

This task is worth 20% of your overall mark and is due 12th January 2015.

Relevant Learning Outcome	High Distinction (HD) 85% to 100%	Distinction (DI)75% to 84%	Credit (CR)65% to 74%	Pass (PS)50% to 64%	Fail (FL)0% to 49%
Explain and evaluate the concepts behind the management decision processes associated with the efficient allocation of business resources.	An outstanding understanding of the Sustainability Reporting Framework principles and how they may impact the management decision processes and the disclosure of information in the annual report as evidenced by the depth of the review, analysis, synthesis and interpretation of the Sustainability Reporting Framework principles.	A thorough understanding of the Sustainability Reporting Framework principles and how they may impact the management decision processes and the disclosure of information in the annual report as evidenced by the depth of the review, analysis and synthesis of the Sustainability Reporting Framework principles.	A satisfactory understanding of the Sustainability Reporting Framework principles and how they may impact the management decision processes and the disclosure of information in the annual report as evidenced by the review, analysis and synthesis of the Sustainability Reporting Framework principles.	A basic understanding of the Sustainability Reporting Framework principles and how they may impact the management decision processes and the disclosure of information in the annual report as evidenced by a basic review and analysis of the Sustainability Reporting Framework principles.	Very limited understanding of the Sustainability Reporting Framework principles and how they may impact the management decision processes and the disclosure of information in the annual report as evidenced by the very limited review of the Sustainability Reporting Framework principles.
Academic writing	Excellent written expression and very clear articulation of ideas and concepts. Superior grammar and spelling skills. References presented show evidence of significant research and are used accurately.	Consistently clear and concise expression of ideas. No spelling errors and only minor grammatical errors. References presented show evidence of significant research and are used accurately.	A satisfactory standard of expression. Expression of concepts is clear and concise. Very few spelling and/or grammar errors.Several references are presented and used accurately.	Some inconsistency in sentence structure. Clarity of expression could be enhanced by some revision. Some spelling errors and/or poor grammar.At least two references included and used appropriately.	Poor communication of ideas due to careless writing and lack of proof-reading.Many spelling and/or grammar errors.References not included or inappropriately applied.

Presentation

The assignment needs to be presented in a standard report format including an executive summary, table of contents, introduction, body and conclusion.

Requirements

Assignments should be submitted through Turnitin as well as hard copy at reception.