ACCT2229 Accounting For Sustainable Management- Relation To Sustainability

ACCT2229 Accounting For Sustainable Management- Relation To Sustainability

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ACCT2229 Accounting for Sustainable Management

Task

Case study

The following information is provided by Officeworks website (https://www.officeworks.com.au/information/about-us/sustainability):

Officeworks is focussed on operating a responsible and sustainable business that supports the communities where our customers, team members and stakeholders live and work.

More than ever, we are expected to operate our business in a sustainable manner and for Officeworks, it’s just the right thing to do.

We recognise that operating in a responsible and sustainable way is essential to the growth of our business and to delivery positive returns to shareholders over the long run.

Assume that you have graduated from RMIT University and set up your own business – ASM (Australia Sustainability Management) Consulting – a sustainability consulting firm. This business is the realisation of your business proposal, generated when studying at RMIT, after you have successfully completed several sustainability-related courses. Your business proposal had won the RMIT Business Medal Award and left a good impression on one of the industry panel judges, who was from Officeworks. As a result, Officeworks subsequently engaged you as a consultant. Your newly formed consulting service, ASM Consulting, was assigned three independent but related tasks.

The three tasks are as follows.

(Note: Officeworks is a real-life entity. All of your research, analysis, discussions and recommendations relating to this case study should be based on real-world information and conditions. Submissions of your case study on companies other than the selected case company will result in zero marks.)

Content requirements

Assuming the CEO is satisfied with both of your reports (Assignment One and Two), you are now required to formulate a Sustainability Balanced Scorecard (SBSC) to explicitly translate Officeworks’ strategy into a set of financial and non-financial performance measures, that cover a range of perspectives. You are asked to present and discuss a suitable SBSC, using a business report format. In completing your business report, please address the following questions:

1. Consider the mission, vision and five-year objectives of the case company in relation to sustainability. Identify three available approaches to the development of a sustainability strategy map and Sustainability Balanced Scorecard (Topic 9). Choose and apply one of the three approaches for Officeworks and explain your choice with reference to the case company’s specific situation.

2. Briefly outline what a “strategy map” is and then develop a sustainability strategy map for Officeworks. With a specific focus on Officeworks’ sustainability objectives, ensure you discuss the formulation of the selected objective . The strategy map should be constructed in line with your sustainability consideration in Q1.

3. Based on your chosen approach (Q1) and the sustainability strategy map (Q2), please provide a Sustainability Balanced Scorecard to Officeworks. Please show your classification of the strategic objectives (Q2) into the perspectives of your SBSC and justify your classification with specific reference to the case company’s sustainability objectives.

4. For each sustainability objective in SBSC (Q3), identify one or more suitable/reasonable lead and lag indicators that measure the fulfilment of the objective. Justify your choice of indicators. That is, how do you know that the chosen indicators can drive, capture and measure the targeted objectives?

5. Identify and explain the eventual impacts of the indicators you have chosen (Q4) with reference to the sustainability objectives of your suggested SBSC onto the organisation’s decision making. Within the report the list of figures should include a sustainability strategy map and a SBSC for Officeworks.

ACCT2229 Accounting for Sustainable Management

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