Sustainability Report Analysis of AGL Australia

Accounting
Assignment

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Background
To put an emphasis on the fact that sustainability is an important part of any business and
it is very important that management of the companies works in that regard. The various steps
that management takes to balance their financial resources and managing their non-financial
risks is reflected through the way they are sustainable to carter to the needs of all the
stakeholders that are dependent on them in some way or the other. In this case the sustainability
report of AGL Australia have been downloaded. For 2017 has been selected and analyzed to
state the overall strength and weakness in their performance and the way they have presented
their reports for external users of the organization.
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Table of Contents
Background..................................................................................................................................................1
Introduction.................................................................................................................................................3
Question 1...................................................................................................................................................4
Question 2...................................................................................................................................................5
Question 3...................................................................................................................................................5
Question 4...................................................................................................................................................6
Question 5...................................................................................................................................................7
Conclusion...................................................................................................................................................9
References.................................................................................................................................................11
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Introduction
Sustainability refers to the balance use of the resources of an organization in such a way
that all the social, economic and corporate governance needs of the organization are fulfilled. It
aims to carter to the needs of both the current and the future stakeholder of the companies. The
auditors need to state the same in their annual reports whether the management have maintained
a sustainable approach or not and what are the ways in which they can improve their
performance with respect to the company. To ensure that sustainability is very important for any
organization it is important that all the financial and non-financial risks related to the business
are identified. The investors can also study the sustainability reports and then decide whether
they want to invest in any company or not and whether the company would fulfill their long-term
needs or not. In this case the sustainability report of AGL Australia have been downloaded and
analyzed previous year the nature of sustainability was non-financial and thus organization never
paid much relevance to it but now in recent years the concept has become very important and
effective study and analysis of the same is done to make one better than their competitors in
areas that are needed.
Question 1.
Sustainability is an important part of the business in many ways of AGL. They have integrated
their business needs with that of the organization by aiming for sustainable use of energy in the
future by taking necessary actions to prosper in a carbon-constrained world and making the
business more customer-generic (Abdullah & Said, 2017). Thus, we see that they aim to use their
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