Major assignment – Research report
Unit code and title ACCT20074 Contemporary Accounting Theory
Assessment mode Research report
Assessment type Individual assessment
Word limit 3000 words (Approximate)
Total marks 100
Assessment weighting 50%
Due date Friday, 5 October 2018, 23.45 pm AEST
Submission mode Online submission via CQU Moodle submission facility
Late submission penalty No late submission allowed
Extension No extension request considered, Exception may apply
The Australian Council of Superannuation Investors (ACSI) found there was an improvement in the extent of sustainability reporting over the last twelve months with 41 companies (21% of the ASX200) now disclosing their green-house gas (GHG) emission and publishing a climate-related policy. The report identified evidence of an ‘emerging trend’ towards ASX200 companies adopting international reporting frameworks. For example, since the final version of the Taskforce on Climate-related Financial Disclosure (TCFD) framework was released in June 2017, 22 companies have either committed to reporting, or have published the analysis recommended by the Taskforce. The report suggests there is a link between strong reporting and community trust: “Good quality reporting enables shareholders to make informed investment decisions and the community to judge whether its confidence in companies is well-placed or misplaced. Poor or missing information shows a disregard for stakeholders’ needs and is a signal of risk” ACSI Louise Davidson Said.
Source: ACSI research reports 2018
This assignment requires you to undertake research in corporate social/sustainability (CSR) reporting practice of a company listed on Austrian Stock Exchange (ASX). You will use a recent CSR information of the company and conduct an in-depth examination of its CSR reporting practice to answer the assignment questions. You have been assigned a company for this purpose. You will research for CSR information using various sources, including but not limited to, recent annual reports and/or corporate sustainability reports (2015 or later), announcements, CSR policies and strategies disclosed in its website or other publicly available information domain.
Provide a descriptive analysis of company’s CSR disclosure and reporting practice.
Present a comparative analysis of the company’s reporting practice and CSR reporting guidelines (i.e. Global Initiative Reporting).
Critically analyse the company’s CSR reporting motivation and practice using the concept of legitimacy and stakeholder theories.
Prepare a report comprehensively summarising your research findings from answers to questions 1 – 3 above.
Structure and presentation
• Cover (title) page (not included in the word count)
• Executive summary/synopsis
• Table of contents (if applicable)
• The answers for 4 assignment questions
o Question 1
o Question 2
o Question 3
o Question 4
• References - APA referencing style (not included in the word count)
• Appendices (if applicable – not included in the word count)
• 1.5-line spacing
• Times New Roman 12-point font
• 2.00 cm margins on all sides
• Clearly label section and subsection where appropriate
• You must submit your assessment in the form of a single report strictly adhering to the structure and presentation outlined above.
• You must submit the assignment before the due date.
• Your assignment will be subject to ‘turn it in’ similar check for possible case of plagiarism. In addition, your assignment will also be strictly scrutinised for possible contract cheating/ghost writing (i.e. getting someone else to write for you).
• It is important that you proof read and recheck your assignment carefully and thoroughly before submitting.
Citation and referencing
This is research assignment. It is important that you conduct a research and gather the company’s CSR disclosure and reporting related information from various sources. In addition, you will use relevant literature to support (or otherwise) your arguments or counter arguments. Each source you have used must be appropriately cited and referenced using the APA referencing style.
This assignment will be marked using the following criteria.
• Descriptive analysis of CSR reporting – 25%
• Comparative analysis of reporting practice and CSR reporting guidelines (e.g. GRI) – 25%
• Critical evaluation of CSR reporting using the concept of legitimacy/stakeholder theories – 25%
• Presentation of summary findings – 15%
• Quality of reports (e.g. writing and presentation) – 10%
Warning: While no marks have been allocated for correctly and appropriately citing and referencing using the APA referencing style, failure to do so will attract penalties up to 5 marks. Please check your citation and referencing carefully using the APA referencing guide before submitting.
University takes Plagiarism or academic misconduct very seriously, Accordingly, any student found to have their work plagiarised will be subject to harsh penalties which may include your assignment being marked down to ZERO and disciplinary action. Plagiarism may include, but not limited to:
• Copying other’s work
• Using others’ view/opinion/findings as your own without acknowledging the sources (i.e. not citing and referencing)
• Contract cheating (i.e. getting someone else write for you.
Key Criteria Exceeds expactations (HD) 85–100% Exceeds expectaGtions (D) 75–84% Meets expectations (C) 65–74% Meets minimum expectations (P) 50–64% Below expectations (F) 50%
Organisation/structure/Presentation (10 marks) The ideas are arranged in an extremely logical, structured and coherent manner. The introduction and conclusion clearly set out what is covered in the report. All prescribed structures are effectively followed. The ideas are arranged in a fairly logical, structured and coherent manner. The introduction and conclusion indicate what is covered in the report but not in a clear and succinct manner. Prescribed structured are followed very well. The ideas are arranged in a logical, some-what structured and coherent manner. The introduction and conclusion give a basic overview of what is in the report. Prescribed structures are followed well. The report follows a basic structure, but the reader has to work hard to understand it. Prescribed structures are reasonably followed. There is little, if any, coherent structure to the document. Some of all of the prescribed structures are not followed.
Content knowledge, analysis & reporting (90 marks) Demonstrates a balanced and very high level of detailed knowledge of core concepts by providing a very high level of analysis. Utilises current, appropriate and credible sources. Demonstrates a balanced and high level of knowledge of core concepts by providing a high level of analysis. Utilises mostly current, appropriate and credible sources. Demonstrates a good level of knowledge of some of the core concepts by providing some level of analysis. Utilises some current, appropriate and credible sources. Demonstrates limited knowledge of core concepts by providing a limited level of analysis. Utilises few current, appropriate and credible sources. Demonstrates little, if any, knowledge of the core concepts with extremely limited, if any, analysis. Utilises little, if any, current, appropriate and credible sources.