Evaluation of CapitaLand Limited Sustainability Reporting and Segmental Reporting under IFRS 8

Running head: ADVANCE FINANCIAL ACCOUNTING
Advance Financial Accounting
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1ADVANCE FINANCIAL ACCOUNTING
Table of Contents
Introduction:...............................................................................................................................3
Sustainability Reporting:............................................................................................................3
Understanding Sustainability Reporting:...............................................................................3
GRI Sustainability Reporting Standards:...............................................................................4
Sustainability reporting of CapitaLand Limited:.......................................................................4
Sustainability Commitment....................................................................................................4
Management Commitment and Staff Involvement:...............................................................5
Materiality:.............................................................................................................................6
Stakeholder Involvement:......................................................................................................6
Human Capital:......................................................................................................................7
Community Development Investment and Value:.................................................................7
Understanding segmental reporting:..........................................................................................7
Operating Segment of CapitaLand Limited:..........................................................................8
CapitaLand Singapore:...........................................................................................................9
CapitaLand China:.................................................................................................................9
CapitaLand Mall Asia............................................................................................................9
CapitaLand Vietnam:...........................................................................................................10
The Ascott Ltd:....................................................................................................................10
Usefulness to Users:.................................................................................................................11
Conclusion:..............................................................................................................................11
References................................................................................................................................13

2ADVANCE FINANCIAL ACCOUNTING
Introduction:
The current report is based on evaluating CapitaLand Limited reporting standards as
whether the company complies with the Global Reporting Initiative and IFRS 8 operating
segments. The report would also evaluate CapitaLand Limited usefulness of reporting to its
users. To commence with the corporate profit of CapitaLand Limited it is regarded the Asia’s
as one of the chief real estate businesses. The company has headquarters and listings on the
Singapore stock exchange.
CapitaLand Limited is the owners and the manager of international portfolio having
worth as high as S$88 billion as on 31st December 2017. The portfolio usually comprised of
combined expansions, grocery shopping malls, homes, offices, serviced residence, investment
in real estate trust and funds (CapitaLand, 2018). CapitaLand Limited has presence in as
much as 150 metropolises in more than 30 nations. The company places emphasis on the
Singapore and China as the essential markets with continuous expansion in the international
marketplaces of Vietnam and Indonesia.
The company gains significant economic advantage through its base of assets and
widespread network of marketplace. In combination with exclusive designs, growth and
operating abilities, CapitaLand Limited creates and administers real estate products and
services of higher quality. CapitaLand Limited is also regarded as one of the major
investment venture managing business in Asia with a steady of five REITs which is
registered in Malaysia and Singapore stock exchange.
Sustainability Reporting:
Understanding Sustainability Reporting:
Sustainability reporting refers to reports that are published by the organizations
regarding the economic, environmental and social impact caused by the company on the daily

3ADVANCE FINANCIAL ACCOUNTING
activities (Ioannou & Serafeim, 2017). The sustainability reports provide the organizations
with the standards and supremacy model which exhibits the association amid the
organizations policy and obligation towards sustainable international economy.
GRI Sustainability Reporting Standards:
The GRI Sustainability reporting standards assist the trades, governments and other
administrations in understanding and communicating the effect of the trade on the serious
issues of sustainability (Lewellyn & Logsdon, 2017). There are certain characteristic
components of the GRI standards and the activities that makes them, this includes;
a. Multi-stakeholder input,
b. The records of custom and endorsement
c. Government references and activities
d. Independence
e. Shared development costs
Sustainability reporting of CapitaLand Limited:
Sustainability Commitment
The sustainability strategy of CapitaLand Limited is allied with the company’s
doctrine of Building People and Building Communities. The company is evidently company
towards enhancing the economic and communal welfare of its stakeholders by evolving its
projects and administering its functional processes (CapitaLand, 2018). In the present age of
evolving business landscape, CapitaLand Limited actively embraces innovations to make
sure that commercial viability is followed without jeopardizing the future generation’s
environment.
In compliance with the GRI Standards, CapitaLand Limited endorses a higher
corporate governance standards and transparency to protect the interest of the shareholders.