Accounting for Sustainable Development

The report highlights Transurban's efforts to achieve the United Nations' Sustainable Development Goals (UN SDGs) by implementing various strategies and initiatives. The company has made significant progress in areas such as road safety, mental health, gender equality, environment protection, and youth employment. Its sustainability report for FY18 shows that it has achieved certain SDGs, including reducing premature mortality through non-communicable diseases, lowering road crashes, and promoting renewable energy. The report also highlights the company's commitment to controlling environmental impact, increasing recycling percentages, and promoting a safe working environment.

Accounting
Name of the Student
Name of the University
Author Note

Table of Contents
ANSWER 2:....................................................................................................................................3
ANSWER 3:....................................................................................................................................5

ANSWER 2:
TRANSURBAN ACHIEVING THE UN SDGs:
The SDGs help in achieving a sustainable and better future for everyone; they help in addressing
the global challenges related to poverty, climate, prosperity, inequality, peace and justice.
Transurban has been striving hard to achieve these sustainable goals. The company has
implemented several strategies like
 redesigning the road safety measures for reducing risk of accidents
 for addressing mental health the company has formed a network of mental health first aid
officers
 work practices have been made flexible for reducing gender inequality
 women have been trained for leadership positions
 scholarship has been provided for women in engineering institutes
 energy efficient schemes have been implemented for focusing on lighting and ventilation
 installing of renewable energy schemes
 economic growth has been achieved by promoting seven development projects which
have created considerable employment opportunities
 collaborating with Beyond Zero Emission has helped in reducing carbon emission in
using concrete
 Fitness for Work structures have been introduced for promoting safe working
environment
 Programs for increasing the students work experience to meet the global strategy of
youth employment
 Graphene road sensors, LED in road communications, forming electric vehicle working
groups are some projects related to enhancing infrastructure and technology
 Undertook monitoring and reporting quality of air for road tunnels for controlling adverse
environment impact
 Has partnered with multiple stakeholders for achieving beneficial goals
Thus the company has tried hard to meet the goals laid down by the UN SDGs through the above
mentioned activities.

RATING THE SUSTAINABILITY OF TRANSURBAN:
The initiatives undertaken by Transurban have helped it to achieve certain SDGs laid down by
UN for attaining better and sustainable future. The sustainability report of FY 18 has shown that
the company has been successful in appointing 95 mental health first aid officers for addressing
measures related to mental health. This will help the company to reduce premature mortality
through non communicable diseases. The road injury crash index has been reported as 4.82 but
the target is 4.04; MUARC (Monash University Accident Research Centre) crash analysis report
has revealed 80% lower crashes in NSW, 81% lower in VIC, in QLD the crashes have been
lowered to 53%. The company has won citation for achieving gender equality like WGEA
Employer of Choice for Gender Equality and Euileap Top 200. Applying renewable energy has
helped the company in reducing electricity, 140 kw of renewed energy has been used by the
company, the electricity consumption has been reduced by 2% and the company has succeeded
in using 2.4% of renewable energy. As regards employment the company has provided 6000 jobs
with no significant pay gap between male and female employees. The company has earned 100%
rating awards in projects like City Link Tulla Widening- excellent infrastructure rating (as built)
(Transurban.com, 2019); Logan Enhancement Project has also earned excellent infrastructure
rating in design. As regards youth employment 8 graduate students have been recruited and 48
students participating in FEET (Females Excelling in Engineering and Technology) have been
appointed. For controlling the environmental impact air quality indicators have been introduced
in the tunnels and the report reveals that the company has shown 100% compliance in this
initiative. The company has achieved significantly higher recycling percentages on construction
projects. For successful reuse of waste materials the company has succeeded in diverting 16%
wastes from landfills. As regards climate action goals the company has undertaken climate
change risk reviews for all Australian assets as per the sustainability report.
The data provided by the sustainability report has shown that the company has progressed
immensely and has succeeded in attaining the SDGs. This will help the company to sustain
globally and build a better and secured future for the younger generation. Success in the gender
equality initiatives will help to create common and comfortable workplace for both men and
women, the initiatives in environment protection will ensure providing healthy and safe

atmosphere to the community (Transurban.com, 2019). The road safety measures will increase
the sustainability quotient of the company as it will reduce the occurrence of accidents and
ensure the society remains safe while commuting. Partnering with several stakeholders like
Beyond Zero Emission, UN Global Compact, MUARC has helped in sharing knowledge,
expertise, financial resources and technology. The NeuRA partnership has helped the company
to reduce serious injuries from vulnerable road users. Thus the initiatives related to SDGs have
proved effective for the company and will help the company to progress and sustain in the
Australian market.
ANSWER 3:
Cash Flow Statement
particulars
Amou
nt
Amou
nt
Cash From Operating Activities
Collection from debtors
44312
5
Payment to Creditors
-
31400
0
Prepaid Insurance 100
Payments for general expenses
-
66000
Net Cash Generated from Operating activities 63225
Cash From Investing Activities
Long term investments -6000
Sale of motor vehicle 3000
Purchase of Motor vehicle
-
16000
net Cash Invested In Investing
-
19000
Cash From financing Activities
Payment of long term loan
-
10000
Dividends
-
31625

Net cash invested in financing activities
-
41625
Net Cash Generated for the year 2600
Add opening cash 16400
Closing cash 19000
Workings
Collection from debtors
Opening receivable 16400
Add: sales 450000
Less Closing 52000
Collection from debtors 443125
payment to creditors
Openings 20000
Add Purchase 308000
Less Closing 14000
payment to creditors 314000
Purchase
Opening inventory 40000
Additional cogs 320000
Less Closing stock 52000
Purchase 308000
Motor vehicle
Opening 84000
Less: sold 10000
Closing 90000
Purchased 16000
General expense
General expenses including dep 68000
Less depreciation 2000
General expanses 66000
Accumulated depreciation
Opening 26000
Lesly Sold(acc dep) 8000

Closing 36000
depreciation for the year 2000
Additional Capital Introduced
Openings 90050
Add : profit 63000
Less closing 121425
Dividends -31625
Reference:
Transurban.com (2019). Retrieved from https://www.transurban.com/content/dam/transurban-
pdfs/01/sustainability-reports/FY18-Sustainability-Report-SDG.pdf