QUESTIONS

CLICK ON THE LINK BELOW TO ANSWER EACH QUESTION.

https://www.azelis.com/sites/default/files/uploads/Azelis%20Sustainability%20Report%202021.pdf

(A) Write down your findings in a report that consists of TWO sections:

ANALYSIS

SUGGESTIONS

HINT: -Answer Question by Question - MAKE SURE THAT YOU ANSWER EACH QUESTION IN DEPTH AND THAT YOU BACK UP YOUR ANSWER WITH SOME INFORMATION PROVIDED IN THE REPORT (Kindly refer to certain pages of the report that you got your answer).

ANALYSIS:

In your analysis section you should provide an answer to the following questions:

Q (1a): Does the company sufficiently address the information needs of all possible (financial and nonfinancial) audiences of non-financial information? EXPLAIN IN DEPTH

(1b) : Detail your answer and link it to the presence/absence of certain reporting frameworks.

Q (2a) : Critically evaluate the quality of the report by Outlining 3 reporting principles you would use for this and explain your choice.

(2b) : Evaluating the report against those 3 reporting principles. Explain in depth why the report does (not) meet each of the principles.

Q (3a) : CSR & Management Accounting -Did you see any signs in the report that pointed to the integration of CSR into the management accounting tools?

(3b) If so, describe them.

(3c) : If not, what does this lack of reference to management accounting tools possible signal? (HINT: think about case 2)

Q (4a) : Are the non-financial disclosures externally audited? If yes, what is the quality of the assurance statement?

(4b) : If no, what does that mean for the reporting quality?

SUGGESTIONS:

Q (5) : In the suggestions section, you formulate at least two suggestions (in depth, for instance by providing an example) through which the company can increase the extent to which it discharges its duty of accountability through its sustainability REPORTING.

LASTLY: Don't forget to quote the pages as REFERENCE / BIBLOGRAPHY