2000 wards essay
Requirements for the essay:
Students are required to select an organisation within the chosen industry sector their framework is designed for and critique this organisation against their framework.
Students are required to submit a 2,000 word report to the Board of their chosen organisation which should include the following:
Explanation of the organisation’s current accounting practice in respect of sustainability
Critical appraisal of the organisation’s practices against the framework you developed in week 7
Evaluation of areas of good practice which could be used to refine your framework
Recommendations for improving the organisation’s accounting practice in this area
Your framework attached as an appendix
It is recommended that students continue to research and critique the existing frameworks in order to further develop and refine their own. There are some specific references which you are likely to find particularly useful for this task, although this list is not exhaustive and students are advised to consult a broad range of literature on the topic:
The Global Reporting Initiative Guidelines. These offer a widely recognised set of criteria for environmental/sustainability reporters. The latest draft revised Guidelines are accessible at:
https://www.globalreporting.org/reporting/g4/Pages/default.aspx
AccountAbility Standards, available at:
http://www.accountability.org/standards/index.html
International Integrated Reporting Framework available at:
http://www.theiirc.org/international-ir-framework/
Centre for Social & Environmental Accounting Research links to sources of practice available at:
http://www.st-andrews.ac.uk/csear/sa-exemplars/sources-of-practice/
Significant historical materials including Linowes’ Socio-Economic Operating Statement and the Abt model available at:
http://www.st-andrews.ac.uk/csear/sa-exemplars/reporting-practice/
The UN Global Compact, available at:
https://www.unglobalcompact.org/AboutTheGC/TheTenPrinciples/index.html
The essay should include:
Structure & clarity
Understanding of organisation’s current practice
Critical appraisal of organisation’s current practice against framework
Good practice
Recommendations to the Board
Quality of reading and referencing
Presentation & professionalism
Use of English