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Sustainability Reporting Framework and The focus of this assessment task is Learning Objective.

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In recent years directors and CEOs of companies have been placing more importance on holistic reporting of company activities rather than simply reporting what is required by the Accounting Standards, the Corporations Act and other legislation. The Global Reporting Initiative is an international not-for-profit organisation that has pioneered and developed the world’s most widely used voluntary Sustainability Reporting Framework....

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Question Preview:

In recent years directors and CEOs of companies have been placing more importance on holistic reporting of company activities rather than simply reporting what is required by the Accounting Standards, the Corporations Act and other legislation. The Global Reporting Initiative is an international not-for-profit organisation that has pioneered and developed the world’s most widely used voluntary Sustainability Reporting Framework.

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In this report, a detailed analysis has been conducted, where the Flight Centre 2013 Annual report has been compared with the Sustainability Reporting Framework guidelines, particularly in relation to the general standard disclosures and the specific standard disclosures. The main aim of the report is to understand that how the application and inclusion of the voluntary guidelines can bring about alteration in the Flight Centre 2013 Annual report.

To derive the desired results, the methodology of gap analysis has been used for carrying out comparison between the two documents. The comparison outcomes show the various aspects that are and those that are not incorporated in the annual report of Flight centre. Adding the aspects in annual report, would present a sustainability report, which will help the centre in attaining comprehensive understanding of the various business facets and thus amend strategies and direct appropriate actions. The adoption of the sustainability reporting guidelines by several companies is the evidence of its effectiveness in making business decisions.

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