Evaluation of CSR Reporting of Navigator Global Investment Limited using GRI Framework

Major assignment – Research report
Unit code and title ACCT20074 Contemporary Accounting Theory
Assessment mode Research report
Assessment type Individual assessment

EXECUTIVE SUMMARY
Corporate social responsibility is considered as a framework for attaining sustainable
development by considering concern of all stakeholders. The present study is based on the
evaluation of CSR reporting of Australian company named as Navigator Global Investment
Limited by considering GRI framework. The present study shows that the company had
complied with all regulatory guidelines supported by the appropriate disclosure in their CSR
and annual reports. Further compliance of CSR and GRI framework assist companies in
sustainable development for long-term survival in the market.

TABLE OF CONTENTS
Question 1..................................................................................................................................3
Question 2..................................................................................................................................3
Universal standards................................................................................................................3
Economic standards...............................................................................................................3
Environmental Standards.......................................................................................................3
Social standards......................................................................................................................3
Superseded Standards.............................................................................................................3
Question 3..................................................................................................................................3
Question 4..................................................................................................................................3
References..................................................................................................................................4

INTRODUCTION
Corporate social responsibility is defined as a framework for achieving the sustainable
development by contributing the social, economic and environmental benefit to the people,
investor, community, government (Schwartz, 2017). After the major scamps happened in the
world, many countries consider the various rules and regulation for the companies, by which
the activities of the company can be observed. The present study revolves around the
disclosure of the corporate social responsibility of the company, by which the people,
shareholders or the stakeholders of the company can get the information about the financial
performance along with the practices of the company with respect to the social,
environmental and economic aspect of the company. Moreover, this study also evaluates the
legitimacy and the stakeholder theories for observing the reporting of the corporate social
responsibility of the company. Apart from the above description, this study also represents
the compliance of the guidelines by the company as per the norms prescribed by the
government of Australia for the listed company and the standards of the global initiative
reporting.
QUESTION 1
About the company
The present study is based analysis of CSR reporting of the Australian company named as
Navigator Global Investment Limited. The company is mainly engaged in the providing the
various financial services such as management of the portfolio of the client, investment
funds, providing the analysis regarding the management of the investment, give the services
as per the requirement of client and many more facilities to its client all over the world.
Along with its presence in Australia, it also expanded its operations in the country of New
York, London, Hong Kong and many more (Navigator Global Investment Limited, 2018).
The company is the listed in the stock exchange of Australia; therefore it has to follow all the
rules and regulations which are applicable to the listed entity of Australia.
Analysis of the disclosure requirement and practices with respect to the corporate social
responsibility
The government of Australia makes various rules, regulations and guidelines regarding the
disclosure of the corporate social responsibility and governance system of the company.
Further, it is mandatory for the all the listed company of Australia, to comply with the all the