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
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Marks |
% Range |
Criteria (all 5 criteria are equally weighted) |
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Content, knowledge and understanding |
Critical thinking, originality, and reflection. |
Evidence of Reading |
Referencing and Bibliography |
Presentation, writing style, grammar and spelling |
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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). |
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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). |
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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 |
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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 |
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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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