Purpose:

Criteria 100 marks REPORTING 30 marks Analyse reporting practices which account for contem porary issues. UN SD65 25 marks Relate United Nations Sustainable Development Goals (SDGs) to the business context. MEASURES 25 marks Appraise information, measures (indicators) and assurances in the contemporary business context. INTEGRITY 15 marks Present an informed opinion on the integrity of the integrated report, and recommendations for improvements. HD 80-1 [ID We Sophisticated analysis of accounting for sustainability, social responsibility, and ethical decisionmaking. Comprehensive and succinct justication of SDG choice for the DU 3i I168 3 CO ntext. Exceptional insights integrating a broad range of evidence and perspectives. Position demonstrates sophisticated, integrative thinking; thorough consideration of the complexity of issues. 70-79% Superior analysis of accounting for sustainability, social responsibility, and ethical decisionmaking. Clear and succinct justification of SDG choice for the business context. Thoughtful insights integrating a broad range of evidence and perspectives. Position or perspective demonstrates superior integrative thinking; detailed consideration of the complexity of issues. 60-69% Clear analysis of accounting for sustainability, social responsibility, and ethical decisionmaking. Clearjustification of SDG choice for the business context. Relevant insights integrating a range of evidence and perspectives. Position or perspective demonstrates emerging integrative thinking; broad consideration of the complexity of issues. 50 59% Basic analysis of accounting for sustainability, social responsibility, and ethical decisionmaking. SDGs and business context are described, but the relationship is weak. Basic insights integrating a minimal range of evidence and perspectives. Position or perspective is generally clear, although gaps may exist; partial consideration of the complexity of issues. (II-49% Minimal or no attempt at analysis of accounting for sustainability, social responsibility, andtor ethical decisionmaking. Does not relate SDGs to the business context. Minimal or no attempt to present insights from a range of evidence and perspectives. Position or perspective is unclear or simplistic. To critically analyse an integrated report which considers the value of integrated reporting, sustainability. social responsibility, and ethical decision- making. INSTRUCTIONS Part 1. Integrated Reporting You will submit a 800 word critical analysis of an integrated report based on the discussion points below. You will also need to submit the integrated report that you analysed. Choose any organisation that currently prepares an integrated report in an industry that you have interest to work in. You will need to download this integrated report and use this as the basis of your assessment. Note: Choosing a report that includes SDGs may make Part 2 of this assessment simpler. but this is not essential. Complete yourown critical analysis of the report and respond to the following: '1. Compare and contrast integrated reporting to more traditional forms of corporate reporting. Analyse the main similarities and differences, opportunities and challenges. as they relate to your chosen organisation. 2. Appraise the future of accounting information. corporate reporting and its resulting assurance. in relation to integrated reporting. In your discussion you should outline your own perspective on this and what such a future means for you. Part 2. United Nations Sustainable Development Goals (UN SDGs) You will submit a 1200 word critical analysis of the same integrated report in relation to UN SDGs, based on the discussion points below. You will need to have a systems oriented understanding of the UN SDGs https://sustainabledevelopment.un.org/?menu=1300. That is you will begin to see the 17 UN SDGs in unison - that they work as a system - and as such will require integrated thinking, compromises, negotiation, planning in order to achieve. Based on your analysis of the integrated report from part 1, respond to the following: 1. Identify and briefly outline at least three UN SDGs that are applicable and of particular significance to the business model of your chosen organisation. Provide a justification for why you chose these in relation to your organisation. 2. For each of the chosen UN SDGs, identify and appraise the types of information, measures (indicators) and required assurance the organisation will need to report on in relation to their business impact. Your discussion should be comprehensive, feasible and realistic for the organisation given its operating context and industry. 3. Provide your opinion, using justification, as to whether the integrated report provides a true and fair account of the business impact on the UN SDGs identified above. 4. Recommend improvements for the organisation's disclosure of the business impact on the UN SDGs identified above. Explain the benefits for the organisation.Critically analyse an integrated report from an industry in which you are interested to work. In written responses. consider the value of integrated reporting and implications of the United Nations Sustainable Development Goals (UN SDGs) for the business, and make recommendations to better align the reporting with the UN SDGs