Accounting and Sustainable Development Assignment

Assignment Task

Learning Outcomes

1. Examine the application of key contemporary accounting standards and practices (relevant to sustainability accounting). Completion will also demonstrate the following course-level outcome:

2. Demonstrate business knowledge and understanding with depth in a discipline, from different perspectives.

3. Integrate and apply relevant knowledge, theory and technical skills to local and global business situations.

Instructions

The individual case study assignment is a report-based investigative case study assignment, which you complete individually. In the assignment, you take on the role of an investigator who has been assigned to research and report on the sustainability accounting practices of NextDC ltd an ASX in order to determine whether its reports reflect sustainability requirements.

Whilst your report should focus on the latest publicly available integrated report or annual report and sustainability report, for the 2023 financial year, you may find it appropriate to go back further to get an understanding of the reporting trends.

You need to cover the following aspects in your report for the assigned company.

• Executive summary: (need to provide a snapshot view of the key areas being discussed in the report)
• Introduction: Overview/background information of NextDC ltd, its industry, and objectives of the report
• The methodology used for the analysis (e.g. data collection sources, approaches used for the analysis)
• Observed findings: This section needs you to comment on the current sustainability reporting practices (of the public listed company (“PLC”)) vis~a~vis the sustainability reporting frameworks/standards/legislation (e.g. GRI standards, mapping with UN’s sustainable development goals, ASX listing rules, Corporation Act). The emphasis of this section should be on the sustainability reporting practices (that cover the ESG perspectives - including environmental reporting, social reporting, and governance reporting)
• Implications of the findings: It is important to comment on the implications (issues and challenges) of sustainability reporting to the PLC and its varied stakeholders (in specific) as well as the industry/business sector (in general). Your discussions in this section will need to make reference to any related theories (e.g. legitimacy theory, stakeholder theory, institutional theory, contingency theory) and relevant academic journal articles.

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