Choose two Australian companies from similar industries that participate in either Global Reporting Initiative (GRI) or Integrated Reporting (IR).
Identify the two companies, their sustainability or integrated reports for the same year and collect any further published information on the company's approach to sustainability or non-financial reporting.
Using the companies you are required to individually complete the assignment in two parts.
1. Based on your two chosen companies, you should compare and contrast their GRI or Integrated reports content to make a judgement on whether the companies' sustainability reports reflect the principles of the GRI or an integrated report.
a) For the GRI, you must refer to the GRI Reporting Principles for defining report content as found on page 7 of the GRI 101: Foundation 2016 standard. (word limit 1,000 words).
b) For Integrated Reporting you must refer to the IR Guiding Principles found on page 7 of the International <IR> Framework (January 2021) (word limit 1,000 words).
2. Choose one of the companies identified and analyse its sustainability strategies, and develop specific recommendations on how it might be improved. (word limit 1,000 words)
Here are two papers about content analysis written by Prof Dumay. These should help give you an idea about how to analyse documents for your assessment.
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