Title: "Corporate Social Responsibility Reporting Practices in Australia"
This assignment is based on the reading that is provided to you here attached (Jenkins and Yakovleva, 2004). After reading your own materials related to this assignment, and the reading that has been provided to you herewith, answer and discuss the following points:
Questions:
1. Research and find and investigate the following information:
a. Prepare a list of Australian Mining Companies (go to asx.com.au);
b. Prepare a list of external reporting documents (including financial statements) that the companies have;
c. Take a good note and explain whether the format (they have) follow the format as suggested by GRI Reporting Guideline (core and additional indicators).
2. Take 2 (two) examples of these mining companies. Observe their format and structure and their social and environmental reporting. Provide a detailed analysis of how well companies follow the format / guideline as suggested by the Global Reporting Initiative (GRI)? If they do not, describe and analyze the format they do use. Please explain.
3. In your opinion, what was / were the motivation (s) of the companies for disclosing their social and environmental reporting? In explaining the motivations, you will need to apply theories relevant to the motivations.
4. How do the two companies account for the recent job losses? Are they still profitable? Do you think it is a limitation of financial accounting that the companies can show an increase in profits when such an increase is as a result of negatively impacting on a particular group of stakeholders? Please explain.
5. With the recent reduction in oil prices, analyze whether the companies are affected by the ongoing conditions, whether they are sustained financially, socially, and environmentally?
Hint: define well what do we mean by sustainable and how do we apply this concept to their reports?
Attachment:- Assignment.rar