Report Writing on 'Voluntary Disclosures in Australian Corporate Sector'

Question 3: (15 marks)

Report Writing on 'Voluntary Disclosures in Australian Corporate Sector' (Word length: maximum 1 000 words and at least 3 references).
Select two Australian companies from the list below in the same industry, which are listed on the Australian Stock Exchange (ASX) and having voluntary disclosures made on:

a) 'corporate governance' and

b) 'corporate social responsibility' (i.e. CSR or sustainability reporting of environmental, social and economic reporting or triple bottom line).
Find the most recent (up to year-end 31 December 2020) 'annual report' and TSR report' for each company applying ‘GRI guidelines' (use company website or Global Reporting Initiative (GM) web-site for the list of Australian companies providing sustainability report (https://www.globaireporting.org)).
1. Qantas

2. Virgin Australia

3. Origin

4. AGL Energy Limited

5. OceanaGold

6. BHP Billiton

7. Westpac Bank

8. Commonwealth Bank
In your essay, critically analysis and evaluate both 'corporate governance' corporate and social responsibility' reporting followed by each company and whether consistent with ensuring accountability and transparency to the satisfaction of shareholders/stakeholders. Identify the strengths and weaknesses of their reporting and disclosure as well as major differences along with your recommendations to advise how to minimise voluntary reporting and disclosure gaps between them.

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