Assessment Information
Subject Code: MBA402
Subject Name: Governance, Ethics, and Sustainability
Assessment Title: Sustainability Assessment
Weighting: 40%
Total Marks:
Word Limit:
Due Date: 40
2,000 words
Tuesday of Week 13, 11:55pm AEST
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Assessment Description
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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 case study below based on fictional company Timberwell Constructions.
You must then prepare a sustainability assessment report for Timberwell Constructions referring to the Consolidated Set of GRI Sustainability Reporting Standards 2016 that specifically addresses:
A. Economic sustainability
i) Disclosure 201-2 Financial implications and other risks and opportunities due to climate change
ii) Disclosure 205-3 Confirmed incidents of corruption and actions taken iii) Disclosure 206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices
B. Environmental sustainability
i) Disclosure 302-1 Energy consumption within the organisation
ii) Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity iii) Disclosure 307-1 Non-compliance with environmental laws and regulations

C. Social sustainability
i) Disclosure 401-1 New employee hires and employee turnover ii) Disclosure 406-1 Incidents of discrimination and corrective actions taken
iii) Disclosure 413-1 Operations with local community engagement, impact assessments, and development programs
You will be required to include a minimum of 15 references in your Sustainability Assessment Report at least 5 of which must come from academic journals or textbooks.
Assessment 3 Case Study – Timberwell Constructions
Introduction
Timberwell Constructions is a residential development company that builds apartment complexes in the Stanwell Council district. It employs 58 male staff from the area with different construction related trades and professions. The local market for these workers is highly competitive and Timberwell has had to employ 12 new apprentices in the reporting period because 17 employees have left, mostly to work for rival organisations or establish their own businesses. The company has increased worker pay rates and implemented a monthly rostered day off to try to retain its existing staff.
Fair Work Commission
One employee, Dennis McCabe, resigned from the organisation and filed a workplace harassment claim in the Fair Work Commission. His claim alleged he was discriminated against by his coworkers on the basis of his age. Dennis further alleged that because he was the only worker older than 50 years of age (everybody else is aged between 30 and 50) he was the target of humiliating age related jokes from the others.
The Fair Work Commission upheld Dennis’s claim and ordered Timberwell Constructions to pay him $4,400 in compensation. The Commission also ordered Timberwell to update its anti-discrimination policy and provide anti-discrimination training to all employees. The company has complied with the Commission’s orders.
Australian Competition and Consumer Commission
Dennis also lodged a series of complaints to a number of government authorities about Timberwell’s operations. On the basis of one such complaint, the Australian Competition and Consumer Commission (ACCC) instituted proceedings in the Federal Court against Timberwell Constructions for alleged anti-competitive conduct involving misuse of market power and exclusive dealings.
The ACCC alleged that Timberwell became aware that a group of local builders were planning to establish a competing development company. In response to this competitive threat, the ACCC alleged senior Timberwell executives told suppliers and contractors that if they were involved with the new development company they would have their business with Timberwell substantially reduced or withdrawn.
The ACCC alleged that Timberwell engaged in this conduct for the purpose of deterring or preventing a new entrant in the development market in the Stanwell district, or substantially lessening competition in that market. The case is listed to be heard by the Federal Court in four months.
State Corruption Commission
Dennis made a separate complaint to the state corruption commission resulting in a public corruption scandal involving five Timberwell employees and two business partners. The complaint alleged that in order to push the company’s development applications through the council approval process, the five employees and two external consultants offered bribes to council project officers. The state corruption commission has charged each of the five employees and one of the external consultants with corruption.
All five employees have been suspended without pay by Timberwell pending the outcome of the prosecutions. Timberwell has also terminated its partnership contracts with the two external consultants.
Department of the Environment and Energy
Dennis also made a separate complaint to the Department of the Environment and Energy. Following an investigation by the Department, Timberwell was fined $200,000 for clearing 0.45 hectares of critically endangered ecological community coastal grasslands.
The cleared area was recognised under the State Planning Scheme as containing important flora and fauna attributes. Timberwell was also ordered to undertake an external review of its vegetation management plan, extend its audit program for contractors, and implement a rehabilitation plan at a cost of no less than $440,000.
Public Relations Campaign
These complaints have drawn a great deal of negative publicity. To bolster its public image, Timberwell Constructions has issued a series of media release intended to demonstrate that the company is a good corporate citizen.
The first media release explained how an Environmental Impact Assessment performed on the company’s Otford Park development site discovered that 60% of the site was populated by the rare wallum sedge frog.
The Assessment estimated the medium density residential development proposed for the site would irreversibly convert the habitat and render it inconsistent with the frogs’ survival on the site. Timberwell is working with Stanwell Council and environmental groups to devise a strategy for managing the proposed development of the site and the conservation of the wallum sedge frog.
The second media release explained that Timberwell Constructions is an energy efficient organisation. It included the following energy consumption table for the company in the reporting period based on calculation tools prescribed by the Australian Department of Industry and Science:
Fuel consumption from non-renewable sources 1.0 Gigajoule
Fuel consumption from renewable sources 0.5 Gigajoules
Electricity consumption 2.0 Gigajoules
Note: 1 Gigajoule = 109 joules
The media release also explained that Timberwell had implemented a program to raise its fuel consumption from renewable resources to at least 50% of its total fuel consumption within the next three years.
The third media release explained the Timberwell Constructions goes to considerable expense to engage local communities, perform impact assessments, and formulate social development programs for all proposed residential developments. These initiatives include Environmental Impact Assessments, local resident meetings, and local community development programs based on the local community’s need for affordable social housing.
The fourth and final media release explained how Timberwell Constructions is working closely with Stanwell Council to comply with the council’s proposed amendments to its Local Environmental Plan (LEP).
In response to the warming effects of climate change and the increased risk of bushfires the Stanwell Council proposes to amend its LEP to rezone specific areas in the Stanwell District as ‘bushfire prone’. The LEP amendment is expected to take effect within 6 weeks.
Any new development in an area identified under the proposed LEP amendment as bushfire prone will be required to meet higher standards of bushfire safety including larger distances between buildings and land boundaries and the use of fire retardant building materials.
Timberwell Constructions has a development site in the Stanwell district that is located in an area that will be rezoned as bushfire prone under the LEP amendment. The new regulations could cost Timberwell as much as $4 million to comply with. The company has engaged an external town planning firm to manage the development application and work with Stanwell Council so as to minimise these potential costs. The town planning firm is charging $50,000 for their services.
Assessment Marking Rubric
Criteria F (Fail)
0%-49% P (Pass) 50%-64% CR (Credit) 65%-74% D (Distinction)
75% - 84%
HD (High Distinction)
85%-100%
Mark
Assessment Content (Subject Specific) OUT OF 30 MARKS
Sustainability Assessment Economic Sustainability Sustainability Assessment Report demonstrates poor understanding of management approach disclosure methodology. Failure to provide narrative explanation of topic specific disclosures. Substandard effort to make disclosures based on case study information. Demonstrated understanding of case study organization disclosure obligations based on mostly accurately identified topic specific disclosures - climate change, corruption, and anticompetitive behavior. Narrative explanation using management approach disclosure methodology but further work required to improve clarity of disclosure. Topic specific disclosures - climate change, corruption, and anti-competitive behavior – accurately identified from the case study and appropriately disclosed in Sustainability Assessment Report with reasonably clear narrative explanation using management approach disclosure methodology. Comprehensive
understanding of case study organization disclosure obligations based on accurately identified topic specific disclosures - climate change, corruption, and anticompetitive behavior. Clear narrative explanation using management approach disclosure methodology. Sustainability Assessment Report demonstrates advanced level understanding of management approach disclosure methodology. Highly detailed narrative explanation of topic specific disclosures – climate change, corruption, and anti-competitive behavior – together with accurate and total disclosure based on case study information. /10
Sustainability Assessment
Environmental Sustainability Lack of understanding of disclosure requirements of case study organization. Insufficient narrative explanation or commentary of topic specific disclosures - energy consumption, biodiversity, environmental law breaches.
Management approach disclosure methodology not followed. Methodology of the management approach to disclosure appropriately used to prepare logical narrative explanations of topic specific disclosures - energy consumption, biodiversity, environmental law breaches. Narrative explanations are reasonably clear but some important details from case study that should be included have been 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 narrative explanation of topic specific disclosures - energy consumption, biodiversity, environmental law breaches. Methodology of the management approach to disclosure used well to prepare detailed narrative explanations of topic specific disclosures - energy consumption, biodiversity, environmental law breaches. Narrative 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 – energy consumption, biodiversity, environmental law breaches – relevant to case study organization. Articulate and highly detailed narrative explanations included in Sustainability Assessment Report. /10
Sustainability Assessment Social Sustainability Sustainability Assessment Report demonstrates poor understanding of management approach disclosure methodology. Failure to provide narrative explanation of topic specific disclosures. Substandard effort to make disclosures based on case study information. Demonstrated understanding of case study organization disclosure obligations based on mostly accurately identified topic specific disclosures - attrition, discrimination, and community engagement.
Narrative explanation using management approach disclosure methodology but further work required to improve clarity of disclosure. Topic specific disclosures - attrition, discrimination, and community engagement –
accurately identified from the case study and appropriately disclosed in Sustainability Assessment Report with reasonably clear narrative explanation using management approach disclosure methodology. Comprehensive
understanding of case study organization disclosure obligations based on accurately identified topic specific disclosures - attrition, discrimination, and community engagement.
Clear narrative explanation using management approach disclosure methodology. Sustainability Assessment Report demonstrates advanced level understanding of management approach disclosure methodology. Highly detailed narrative explanation of topic specific disclosures – attrition, discrimination, and community engagement – together with accurate and total disclosure based on case study information. /10
COMMONWEALTH OF AUSTRALIA Copyright Regulations 1969
This material has been reproduced and communicated to you by or on behalf of Kaplan Business School pursuant to Part VB of the Copyright Act 1968 (‘Act’). The material in this communication may be subject to copyright under the Act. Any further reproduction or communication of this material by you may be the subject of copyright protection under the Act. Kaplan Business School is a part of Kaplan Inc., a leading global provider of educational services. Kaplan Business School Pty Ltd ABN 86 098 181 947 is a registered higher education provider CRICOS Provider Code 02426B.
Structure Format and Presentation OUT OF 10 MARKS
Answer clearly and logically presented Serious lack of organization. Body paragraphs do not refer back to or relate to main arguments. Writing is formulaic, i.e. “in conclusion,” “another example is….” Writing style could be more effective. Organization is hard to follow; there is little progression of ideas. Little or no transitions between paragraphs. Need to more effectively weave main arguments throughout and relate body paragraphs. Paragraphs are generally well organized. Better transitions needed. The progression of ideas could be more thoughtful. Paragraphs relate back to main arguments to prove argument. Ideas & arguments are well structured. Thoughtful progression of ideas and details. Sound transitions between paragraphs. Major arguments are effectively made. Ideas & arguments are effectively structured. Thoughtful progression of ideas and details. Excellent transitions between paragraphs. Concluding comments leave the reader thinking. Major arguments are effectively woven throughout everybody paragraph, with ideas always related back to main arguments. /2
Appropriate theory and research used to answer question posed The critique does not have appropriate structure and lacks direction. No significant observations made from appropriate theory and research. Poor writing and expression of arguments. Reasonable critique which examines the relevant issues and makes reasonable observations made from appropriate theory and research. Reasonable writing and expression of arguments. Good critique examines the relevant issues and makes good observations from appropriate theory and research. Good writing and expression of arguments. A very good critique considered all the relevant issues and made important observations made from appropriate theory and research. Very good writing and expression of arguments. Fully considered all the relevant issues and made significant observations made from appropriate theory and research. Excellent writing and expression of arguments. /2
Correct academic writing style used, including correct spelling, grammar and punctuation Needs more sentence variety. Little or no thought given to diction. Tone or language is conversational. Contains much informal language. Uses “I” or
“you.” Contains many examples of unclear or awkward phrasing. Needs more sentence variety. Attention needed with diction. Contains informal language or conversational tone, or uses “I” or “you.” Unclear or awkward sentence phrasing. Sentence variety is adequate. Tone is appropriate. Diction is clear, but could be more effective. Language is academic, and writing is clear and effective. Very little or no unclear or awkward phrasing. Sentence variety is effective and good. Tone is appropriate and consistent. Diction/ vocabulary is appropriate and effective. Language is academic. Writing is clear, and concise. Sentence variety is effective and sophisticated. Tone is
appropriate and consistent. Diction/ vocabulary is sophisticated and effective. Language is academic. Writing is clear, concise, and strong. /2
Format of answer consistent with question requirements and KBS guidelines No efforts made to follow submission and editing, spacing, etc requirements. Meets most editing, spacing,
fonts, and other editing requirements. Some requirements not met. Meets editing, spacing, fonts, and other editing requirements. Meets almost all editing, spacing, fonts, and other editing requirements. Meets all editing, spacing, fonts, and other editing requirements. /2
In-text referencing and reference list follows Harvard style and consistent with KBS guidelines Inappropriate referencing. Not in-line with requirements of Harvard style and consistent with KBS guidelines. Reasonably appropriate referencing, generally in-line with requirements of Harvard style and consistent with KBS guidelines. Good referencing, largely inline with requirements of Harvard style and consistent with KBS guidelines. Very good referencing, 100% in-line with requirements of Harvard style and consistent with KBS guidelines. Excellent/appropriate referencing, 100% in-line with requirements of Harvard style and consistent with KBS guidelines. /1
Word count is within + / - 10% of requirement Word count is within + / - more than 15% of requirement Word count is within + / - 15% of requirement Word count is within + / - 10% of requirement Word count is within + / - 5% of requirement Word count is within
+ / - 0% of requirement /1
Comments:
/30
/10
/40
COMMONWEALTH OF AUSTRALIA Copyright Regulations 1969
This material has been reproduced and communicated to you by or on behalf of Kaplan Business School pursuant to Part VB of the Copyright Act 1968 (‘Act’). The material in this communication may be subject to copyright under the Act. Any further reproduction or communication of this material by you may be the subject of copyright protection under the Act. Kaplan Business School is a part of Kaplan Inc., a leading global provider of educational services. Kaplan Business School Pty Ltd ABN 86 098 181 947 is a registered higher education provider CRICOS Provider Code 02426B.