SCI5170: Sustainability Assessment and Reporting Assignment Help
Question
SCI5170: This Edith Cowan University assignment demands the students demonstrate their learnings related to sustainability assessment and reporting. The student is required to write a report outlining a chosen organization’s best practices for corporate sustainability reporting and bring it to the next meeting of the senior management team of the selected firm. The corporate sustainability report needs to be assessed for its strengths and weaknesses related to the reporting standards pertaining to the sector.
Solution
In providing Edith Cowan University assignment help to the students pursuing a Master of Environmental Science, our experts have written a comprehensive report highlighting a thorough analysis of the CSR reports of Woolworths Group and Coles Group.
The solution is divided into four sections- Introduction, Criteria for Evaluation, Evaluation, Readability and Accessibility Included in CSR, Conclusion, and certain recommendations based on this analysis. You can read half of the complete solution written by our experts below:
Introduction
The report begins with a brief introduction to the CSR reports of Woolworths Group and Coles Group by taking into account how well they do in comparison to the GRI, SASB, and ESF standards. Many students require SCI5170 Reporting assignment help, for which OAS has proven to provide excellent results.
There is an increasing global market demand for greater accountability and openness from the private sector. The companies can possess several possible health and environmental concerns through their operations and the products they provide. Therefore, there is pressure on businesses to develop, evaluate, and make publicly available information on their sustainability performance and effects (UNEP, n.d.). Corporate Sustainability Report (CSR) holds that an organization has a duty to the community and environment in which it does business. CSR is a document that is produced and used by businesses to explain their CSR initiatives and impact on the environment and community, both internally and externally (Cote 2021).
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Criteria for Evaluation
Here, a brief paragraph discusses the criteria that will be used for evaluating the four identified material issues with the chosen organizations through their CSR report analysis.
The four material issues identified for the evaluation of the CSR of Woolworths and Coles Group are: environmental, ethical, philanthropic, and economic (Cote, 2021).
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Evaluation
This section outlines the main evaluation of the CSR report of the two organizations, by drawing on the strengths and weaknesses related to the sustainability standards. Our experts provide the best Environmental science assignment writing services in Perth by supporting all the arguments presented in the analysis through well-evidenced findings from credible sources. This section is further divided into different sections, some parts of which you can read below:
Alignment of CSR to GRI
Woolworths Group
The strength of the CSR of Woolworth Group is that it has followed requirements 6 and 7 of GRI 1. Requirement 6 underlines an organization needs to give an explanation for any disclosures or specifications that the organization is unable to meet. Requirement 7 of GRI is about publishing a GRI content index (GRI, 2021). Both the requirements have been fulfilled by Woolworth Group. The company has given appropriate information for not being able to meet any GRI requirements. Furthermore, Woolworths Group has published a GRI index report as well (GRI, 2016). Additionally, the CSR of Woolworths Group has considered GRI Disclosure 406-1. The disclosure states that organizations should report the total number of incidents of discrimination and the number of incidents resolved (GRI 2016).
Coles Group
The strength of the CSR of Coles Group is that it has followed disclosure 207-2 of GRI which states that organizations need to explain the structure for tax governance and control (GRI, 2019. p.9). Aligning with the principle, Coles Group has published its Tax Contribution Report which aptly provides a summary of Coles’ tax profile and its approach to tax governance and risk management (Coles Group, 2022, p.2).
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Alignment of CSR to SASB
Woolworths Group
The strength of the CSR of Woolworth Group is that it is aligning with the SASB standard of Food Retailers & Distributors FB-FR-150a.1. The standard mentions that the organization must state what proportion of food waste or food that cannot be sold was redirected or saved (SASB, 2018). Aligning with the principle, Woolworths Group has mentioned in its CSR that 70% of its supermarkets have a system in place for recycling food waste, such as using commercial composting to feed plants and livestock (Woolworths Group, 2022, p.77). Additionally, the CSR of Woolworths underlines serving 30 million meals to hungry people in Australia and New Zealand and donating more than 50 million meals together with OzHarvest (Woolworths Group, 2022, p.80).
Coles Group
The strength of the CSR of Coles Group is that it is aligning with the SASB standard of Alcoholic Beverages FB-AB-270a.4. It underlines that organizations must outline their initiatives and programs undertaken to encourage alcohol usage in moderation (SASB, 2018, p.17). Aligning with the standard, Coles Group has described its rules and initiatives to ensure the responsible sale and moderate consumption of alcohol. The company has taken several initiatives like Responsible Service of Alcohol (RSA), a signatory to the Alcohol Beverage Advertising Code.
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Alignment of CSR to ESF
Woolworths Group
The strength of the CSR of Woolworth Group is that it is aligning with the ESF standard of ESS2 Labor and Working Conditions. The standard states that children under the minimum age should not be involved in any other way (Word Bank, 2016, p.33). Aligning with the standard CSR of Woolworths Group mentions its Child Labour Addendum (Woolworths Group, 2022, p.25). It underlines that the organization has a “Zero Tolerance” policy on child labour in all aspects of its business operations and supply chain (Woolworths Group, 2022, p.2). Additionally, the CSR of Coles Group is performing well with the ESF standard of ESS5 Land Acquisition, Restrictions on Land Use, and Involuntary Resettlement (Word Bank, 2016, p.57).
Coles Group
The strength of the CSR of Coles Group is that it is aligning with the ESF standard of ESS3 Resource Efficiency and Pollution Prevention and Management. The standards require a company to efficiently use energy and maximize energy consumption, to the extent that doing so is both technically and financially viable (Word Bank, 2016, p.40). Aligning with the standard, the CSR of Coles Group mentions its dedication to maximizing resource efficiency and minimizing emissions by using renewable electricity and electric vehicles (Coles Group, 2022, p.26). Additionally, the CSR of Coles Group is aligning with the ESF standard of ESS2 Labor and Working Conditions. It states that organizations should work to achieve inclusive economic growth (Word Bank, 2016, p.31).
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Readability and Accessibility Included in CSR
This section elaborates on the ease with which the report can be read and interpreted. Our experts support all the key points presented here with evidence from scholarly articles.
The readability aspect of CSR covers the visual outlook of the report. It indicates how well the report is easy to read and comprehend. It also indicates the size of the document, sentences, paragraphs, layout, and the use of flowcharts, and photos.
Woolworths Group
The CSR of Woolworths Group has high readability as it presents the document in a visually appealing manner. Interested stakeholders including the community can easily read and comprehend the report.
Coles Group
The CSR of Coles Group has good readability as the information is easy to read and comprehend. Appropriate use of graphics, images, and charts has been made. Although the size of the document is 65 pages at certain parts, long paragraphs, and sentences have been used.
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Conclusion
This section provides a brief Conclusion of the complete findings of this sustainability report. If you also wish to buy an ECU environmental science assignment in Australia, you can get in touch with OAS.
The report was written to evaluate the CSR of Woolworths Group and Coles Group with reporting standards like GRI, SASB, and ESF. It was found that the CSR of both Woolworths and Coles Group are well aligned with the standards mentioned in GRI, SASB, and ESF. However, certain standards of the mentioned reporting standards have not been incorporated into the CSR of the two organizations. For instance, the CSR of Woolworth Group is following requirements 6 and 7 of GRI 1 and considered GRI Disclosure 406-1. However, it is not aligning with GRI 304 and GRI 201. Similarly, the CSR of Coles Group is following disclosure 207-2 of GRI but is not aligning with three GRI 205 disclosures, from 205-1 to 205-3.
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Recommendations
Based on the analysis done above for the SCI5170 Reporting assignment help, this section proposes certain recommendations that can be implemented by the organization to inculcate best practices in sustainability reporting.
In addition to GRI, SASB, and ESF, organizations can implement the best practice sustainability reporting by incorporating the following principles or measures:
- Implementing international standards, like ISO 14001, established by International Organization for Standardization (ISO). ISO outlines the criteria to establish a successful environmental management system. The benefit of implementing the ISO framework is that businesses can better adhere to practices that promote the sustainable development of their operations and activities (ISO, n.d.).
- Following the capitals approach to make decisions providing the highest value across all capitals. It aids businesses to understand how their performance is supported directly or indirectly by capital. Businesses can implement the capitals approach by following the four types of protocols namely – natural capital, social capital, human capital, and produced capital. The frameworks offered by protocols aid organizations to make decisions related to capital (Capitals Coalition, 2023).
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