1BAO 3309 Advanced Financial AccountingIndividual assignmentAssessment Weight: 20%Due Date: (TBA by local lecturer)Research Essay:
Corporate sustainability reportingWord limit: 2500 words (excluding abstracts and references)Required:1. Provide a summary of the purpose of Corporate Sustainability Reporting by referring to the Global Reporting Initiative’s Sustainability Reporting Framework (G3.1)2. Critique systems oriented theories that you have learnt in this subject (See Deegan, 2014, Financial Accounting Theory, 4th edition, Chapter 8) and the literature about the empirical application of the these theories (see Referencing and Style Item 2.2 on page 2) in explaining the motivators for corporate voluntary sustainability reporting practice3. Identify two multinational companies from the Global 500 in 2013 (available at http://money.cnn.com)
and compare their reporting on economic, environmental and social aspects in their annual reports and standalone sustainability reports for the reporting year 20124. Discuss how legitimacy is managed through reporting by the two companies (in Item 3 above) from the perspectives of systems oriented theoriesReferences1. Global Reporting Initiative websitehttps://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf2. Global 500 companies in 2013http://money.cnn.com/magazines/fortune/global500/2013/full_list/index.html)3. Deegan, C. Financial Accounting Theory, 3rd Ed, McGraw Hill 20094. VU libraryhttp://w2.vu.edu.au/library/EJournalSearch/Assignment coversheet is available at Webct.See next page for further information2The following matters should be given particular attention:1. Submission of your assignment1.1 Submission of this assignment by due date (as advised by the local lecturer) iscompulsory for successful completion of the subject. The identical electronic copy mustbe submitted through WebCT Turnitin by due date.
The printed copy along with aTurnitin Similarity Report (less than 25% similarity required) can be submitted toyour lecturer at the conclusion of the lecture you normally attend.1.2 The printed copy must be the identical version of the electronic copy submitted throughTurnitin at Webct. Inconsistent version of the printed copy and the electronic copy willresult in a Fail grade (Note: If you cannot submit your assignment through Turnitin dueto a technical problem then email your assignment before the due date to your locallecturer immediately. You cannot withdraw an assignment from Turnitin after the duedate).1.3 Late submission without extension approval from the Unit Coordinators and locallecturers will be penalised 2 (out of 20) marks per day. Do not submit any assessable taskby slipping it under the door of your lecturer’s or tutor’s office.1.4 No Extension will be granted unless supported by appropriate documentation prior to thedue date. An application for an extension must be in writing and must use the appropriateform1.5 Students are responsible to protect their work and save data by making necessary backup.Loss of data due to a computer or storage devices problems will not be considered a validreason for an extension2.
Referencing and style2.1 Assignment must be typed using Word document and double-spaced with a normalmargin (i.e. 3cm)2.2 Evidence of extensive research beyond the prescribed texts is required. Students shouldrefer to journals such as Accounting Forum, Business Strategy & the Environment (JohnWiley & Sons, Inc), The International Journal of Accounting, Journal of Business Ethicswhich are available on the electronic journals webpage of the VU library website athttp://w2.vu.edu.au/library/EJournalSearch/2.3 The required referencing style is Harvard (Please visit VU library for examples ofHarvard Referencing Style at http://guides.library.vu.edu.au/Harvard). Essays not usingthe required referencing style or not showing in-text and end of text references will bereturned unmarked2.4 Avoid PlagiarismAcademic Honesty and Preventing Plagiarism Policy states plagiarism as‘The practice that involves use of another person’s intellectual output and presenting it(without appropriate acknowledgement) as one’s own’.Examples of Plagiarism:? Word-for-word copying of sentences/
paragraphs in an assignment withoutacknowledgement or with insufficient or improper acknowledgement;? Downloading essays or assignments from the web and presenting these forassessment;? Presenting another student’s work or research data as the student’s work;3? Copying out parts of any text without acknowledging the source(s). This may be written text, structures within texts, diagrams, formulae, sound files, still photographs, audio-visual material (sound and image files), graphics/animations/multimedia objects, other computer based material, mathematical proofs, art objects, products and others. This can be done as verbatim copying or paraphrasing.? The use of someone else’s concepts, experimental results, experimental conclusions or conclusions drawn from analysing evidence or arguments without acknowledging the originator of the idea(s) or conclusion(s).Students are responsible for:?
Understanding and respecting the University’s policies and procedures regarding plagiarism, collusion, and other forms of academic misconduct and as such should only submit work for correction or academic credit that is their own or that properly acknowledges the ideas, interpretations, words or creative works of others;? Avoiding the lending or making accessible original work to others;? Being clear about the appropriate referencing rules that are applicable to their field of study;? Refusing to be a party to another student’s efforts to undermine the academic integrity of the University.? Seeking assistance with their learning and assessment tasks if they are unsure of appropriate forms of acknowledgement.4Assignment Marking SheetStudent Name………………………………………..Student No……………….Part 1Total of 15 marksMarksQuality in summarising corporate sustainability reporting15Part 2Total of 25 marksQuality in the survey of relevant literature, which should be demonstrating ability to understand and synthesise complex ideas, and demonstrates an appropriate application of the literature to the research assignment10Quality in the critical review of identified system-oriented theories (e.g. legitimacy theory, stakeholder theory, and institutional theory)15Part 3Total of 25 marksMarksOverview of each company (with the inclusion of website link to the annual report and sustainability report of identified companies5Quality in analysing the similarities and differences in terms of reporting content between the two companies10Quality in analysing the similarities and differences in terms of the way that each company portrays itself (i.e. how company present themselves, e.g. positive, negative or neutral image)
10Part 4Total of 25 marksMarksDemonstrate capability of understanding the concept of ‘legitimacy’ from system oriented theoretical perspectives (e.g. legitimacy theory, stakeholder theory and institutional theory)10Demonstrate capability of justifying the use of system oriented theories in explaining CSR reporting15PresentationTotal of 10 marksMarks? The presentation of the results, which should be clear, concise and accompanied by expository text accessible to the reader? The presentation of the entire assignment, which should be written in English of an appropriate academic register and of a format and standard of presentation acceptable to business study10Total marks100/100Total mark out of 100 reduced to a mark out of 2020/20
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