Accg 301 Research Paper

Research report
Topic1 – Analysis of a Published Academic Paper
Topic 2 –A critical evaluation of organisations’ Sustainability Report

Subject: Organisational Planning and Control
Tutor: Kath
Prepared by:
Stella Kwok (41786971)
Wen Kai Dong (42004217)
Margarita Korina (42416884)
Quoc Nguyen (42544483)

Table of Contents Part 1 - An analysis of a published academic paper 3 Introduction 3 Theoretical Concepts 3 Comparison 5 Implications & Conclusion 6 Part 2 – A Critical Evaluation of an Organisations’ Sustainability Report 7 Introduction 7 Vision & Strategy 7 Organisation’s Profile and Management Approach 8 Report Content and Quality 9 Range of the aspects of performance reported 11 Performance Indicators 11 Conclusion 14 References 16

Part 1 - An analysis of a published academic paper
Introduction
We have evaluated a published academic paper – “Corporate sustainability: historical development and reporting practices” (by Andreas Christofi, Petros Christofi and Seleshi Sisaye, 2012). The purpose of the paper was to compare the disclosure requirement between the two widely used sustainability reporting instruments - Dow Jones Sustainability World Indexes (DJSI World) and Global Reporting Initiative G3 Guidelines (GRI-G3 Guidelines). These two instruments are similarities in the content but their disclosure requirement are different and the depths of the complexity of sustainability indicators are vary. The authors suggested that sustainability reporting framework needs undergo further standardization and enforcement of the disclosure indicators to avoid any negative impact on investors and consumers in case of corporate failure or mismanagement in the upcoming future.

There is growing concerns associated with whether organisations have to report their sustainability performance from the early 1990s. Fortunately, there are many corporations are voluntary elect to employ and report their sustainability

References: 5. Giannarakis, G., and Litinas, N., Sariannidis, N., (2011), “Evaluation of Corporate Social Responsbility Performance Standards”, African Journal of Business Management, Vol 5(17), pp. 7367-7374 6 7. Hammond, A., Adriaanse, A., Rodenburg, E., Bryant, D., Woodward, R. (1995), “A Systematic Approach to Measuring and Reporting on Environmental Policy Performance in the Context of Sustainably Development”, World Resources Istitute 8 9. KPMG (2011), “KPMG International Survey of Corporate Responsibility Report 2011” (11/7/2011) 10 11. World Commission on Environment and Development (WCED) (1987), Our Common Future, Oxford University Press, Oxford