MBA402_T2_2020_Assessment_3
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Assessment 3 Information
Subject Code: MBA402
Subject Name: Governance, Ethics and Sustainability
Assessment Title: Sustainability Assessment
Assessment Type: Sustainability Report
Word Count: 2,000 Words (+/-10%)
Weighting: 40 %
Total Marks: 40
Submission: Via Turnitin
Due Date: Week 13
Your Task
You are required to watch the following YouTube clips from the GRI Secretariat:
1. The GRI Sustainability Reporting Standards: The Future of Reporting
https:
www.youtube.com/watch?v=AGqE4OO0_7g&t=3s
2. Introducing the GRI Standards
https:
www.youtube.com/watch?v=RDe8Kkh1BrU&t=2s
You must also read the Message from the CEO of fictional company McGruder Industries. You must
then prepare a sustainability assessment report for McGruder Industries.
Assessment Instructions
You must prepare a sustainability assessment report for McGruder Industries refe
ing to the
Consolidated Set of GRI Sustainability Reporting Standards 2016 that specifically addresses:
A. Economic sustainability
i) Disclosure 201-4 Financial assistance received from the government
ii) Disclosure 203-1 Infrastructure Investments and services supported
iii) Disclosure 204-1 Proportion of spending on local suppliers
B. Environmental sustainability
i) Disclosure 301-1 Materials used by weight or volume
ii) Disclosure 301-2 Recycled input materials used
iii) Disclosure 306-3 Significant spills
C. Social sustainability
i) Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labour
ii) Disclosure 412-2 Employee training on human rights policies or procedures
iii) Disclosure 417-3 Incidents of non-compliance concerning marketing communications
https:
www.youtube.com/watch?v=AGqE4OO0_7g&t=3s
https:
www.youtube.com/watch?v=RDe8Kkh1BrU&t=2s
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You will be required to include a minimum of 5 references in your Sustainability Assessment Report which
must come from academic journals or textbooks.
A Message from the CEO
Dear Employees,
I wish to personally thank you for your professionalism and continued dedication to McGruder Industries.
Last year was certainly the most challenging year our company has faced in its proud history and I would
like to take this opportunity to dispel some of the rumours circulating around some of the issues that
arose.
Obviously, the most serious matter for McGruder Industries was the media investigation into the ongoing
use of child labour in Somali manufacturing facilities.The investigation revealed that one of our suppliers,
Fabian Ltd, engaged manufacturers in Somalia that employ child labour to produce their products. This
situation was not known to us and was a clear
each of our supply contract with Fabian Ltd. We therefore
terminated our contract with Fabian Ltd.
The good news is we were able to find a replacement supplier relatively quickly – a local supplier that
operates within our own metropolitan area. This new local supplier means that our percentage of products
and services purchased locally has risen to 75% of our total procurement budget. Plus the materials from
our new supplier are both renewable and recyclable which means our total weight for non-renewable
materials has decreased to 55 tonnes while our total weight for renewable materials has increased to 45
tonnes. And our total weight for recycled input materials has increased to 25 tonnes.
The second serious issue faced by McGruder Industries this year was the Australian Competition and
Consumer Commission (ACCC) investigation into our recent marketing communications. The investigation
found that McGruder Industries had engaged in false and misleading conduct and issued an Infringement
Notice with a penalty of $12,600. McGruder Industries paid the fine and updated our marketing policies to
ensure future compliance with all Australian Consumer Law provisions.
The third serious issue was a significant fuel spill at our warehouse in Flintoff, Victoria. Approximately 8
kilolitres of fuel spilled from a rupture in one of the fuel tanks into the soil around its base. The spill soaked
directly into the ground and we have sprayed the affected area with liquid hydroca
on-eating bacteria to
emediate the soil. It has certainly been a challenging year for us but we all must remember there have
een some great wins too. The Federal Government awarded our organisation with a $15 million research
and development grant that we will use to continue our
eakthrough research into biotechnology.
This was also the year we completed our $10 million health and welfare centre project in Esperance,
Western Australia. This centre will provide much needed support to families coping with a range of social
issues completely free of charge. It is an extremely worthy initiative and demonstrates our clear
commitment to the social well-being of those that are less fortunate in our community.
Finally, our employee training program on human rights was launched this year and has already
completed 100 hours of training on aspects of human rights that are relevant to our operations. This
means that 35% of our employees have been trained in human rights principles ranging from gender
equality to human dignity and respect.
With your continued hard work and support I am extremely confident that McGruder Industries can build
further upon our success in the coming year.
Kind regards,
David McGrude
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Important Study Information
Academic Integrity Policy
KBS values academic integrity. All students must understand the meaning and consequences
of cheating, plagiarism and other academic offences under the Academic Integrity and Conduct
Policy.
What is academic integrity and misconduct?
What are the penalties for academic misconduct?
What are the late penalties?
How can I appeal my grade?
Click here for answers to these questions:
http:
www.kbs.edu.au/cu
ent-students/student-policies/.
Word Limits for Written Assessments
Submissions that exceed the word limit by more than 10% will cease to be marked from the point
at which that limit is exceeded.
Study Assistance
Students may seek study assistance from their local Academic Learning Advisor or refer to the
esources on the MyKBS Academic Success Centre page. Click here for this information.
http:
www.kbs.edu.au/cu
ent-students/student-policies
https:
elearning.kbs.edu.au/course/view.php?id=1481
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Assessment Marking Guide
Criteria F (Fail)
0%-49% P (Pass) 50%-64% CR (Credit) 65%-74% D (Distinction) 75% - 84%
HD (High
Distinction)
85%-100%
Mark
Sustainability Assessment
Economic Sustainability Sustainability Assessment Report demonstrates poor
understanding of
management approach
disclosure methodology.
Failure to provide
na
ative explanation of
topic specific disclosures.
Substandard effort to
make disclosures based
on case study
information.
Demonstrated
understanding of case
study organization
disclosure obligations
ased on mostly
accurately identified
topic specific
disclosures.
Na
ative explanation
using management
approach disclosure
methodology but further
work required to improve
clarity of disclosure.
Topic specific disclosures
accurately identified from
the case study and
appropriately disclosed in
Sustainability Assessment
Report with reasonably
clear na
ative
explanation using
management approach
disclosure methodology.
Comprehensive
understanding of
case study
organization
disclosure obligations
ased on accurately
identified topic
specific disclosures.
Clear na
ative
explanation using
management approach
disclosure methodology.
Sustainability Assessment
Report demonstrates
advanced level
understanding of
management approach
disclosure methodology.
Highly detailed na
ative
explanation of topic
specific disclosures
together with accurate
and total disclosure based
on case study
information.
10
Sustainability Assessment
Environmental
Sustainability
Lack of
understanding of
disclosure
equirements of case
study organization.
Insufficient na
ative
explanation or
commentary of topic
specific disclosures.
Management approach
disclosure methodology
not followed.
Methodology of the
management approach
to disclosure
appropriately used to
prepare logical
na
ative explanations
of topic specific
disclosures.
Na
ative explanations
are reasonably clear but
some important details
from case study that
should be included have
een overlooked.
Sustainability Assessment
Report indicates general
awareness and solid
understanding of purpose
of disclosure and required
methodology. Relevant
details from case study
are included within
na
ative explanation of
topic specific disclosures.
Methodology of the
management
approach to
disclosure used well
to prepare detailed
na
ative explanations
of topic specific
disclosures.
Na
ative explanations
are clear and incorporate
vast majority of relevant
details from case study.
Effective adoption of
management approach
disclosure methodology to
provide complete topic
specific disclosures
elevant to case study
organization. Articulate
and highly detailed
na
ative explanations
included in Sustainability
Assessment Report.
10
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Sustainability Assessment
Social Sustainability Sustainability Assessment Report demonstrates poor
understanding of
management approach
disclosure methodology.
Failure to provide
na
ative explanation of
topic specific disclosures.
Substandard effort to
make disclosures based
on case study
information.
Demonstrated
understanding of case
study organization
disclosure obligations
ased on mostly
accurately identified
topic specific
disclosures.
Na
ative explanation
using management
approach disclosure
methodology but further
work required to improve