The Qantas Group integrates a sustainability report with its annual report. Locate the most recent sustainability report to address the following questions.
a. How does Qantas define sustainability?
b. List the key sustainability issues identified by Qantas.
c. Qantas selects its sustainability report 'content and performance measures on the basis of materiality, stakeholder interest and guidance provided by the leading sustainability framework, the Global Reporting Initiative (GRI) G3 Sustainability Reporting Guidelines... The metric aligns with the Qantas Group's overall business strategy.' Define and critique five sustainability statistics reported by the Qantas Group.
d. The Qantas Group presents sustainability information and statistics for the benefit of a wide range of stakeholders. Identify the stakeholder groups that would find this information relevant.
e. Select three stakeholder groups and identify the sustainability ratios that they would be particularly interested in. What does the trend in these ratios suggest about the Qantas Group's performance in these areas?
f. You are an accounting graduate employed by a manufacturing company. Your boss, the Chief Financial Officer, has been requested by the Board to include information in the Annual Report in accordance with the Global Reporting Initiative. Your boss does not know about this reporting framework and has requested you to prepare a discussion paper summarising the GRI and its benefits.