Accounting Financial Analysis Report on Toyota Corporation

Running Head: ACCOUNTING FINANCIAL ANALYSIS REPORT
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Accounting Financial Analysis Report

ACCOUNTING FINANCIAL ANALYSIS REPORT 1
Executive Summary
Toyoto Corporation is Japanese automotive and the multinational manufacture of the
vehicles. The Toyota is the world's second-largest automotive manufacturer and the company
has produced more than 300 million vehicles up till year 2017. The below report indicates the
impact of the environmental and the social aspects which are going to be in motion due to the
operations of the Toyota and the development in the new smart vehicle and the infusion of
the balance scorecard approach and lastly the benefits and the necessity of the break-even
analysis has been discussed entirely.

ACCOUNTING FINANCIAL ANALYSIS REPORT 2
Table of Contents
Executive Summary.............................................................................................................................1
Introduction...........................................................................................................................................3
Part A....................................................................................................................................................3
Overview of the environmental and social impacts...............................................................................3
The positive impacts..............................................................................................................................4
Negative Impact.................................................................................................................................4
Four key GRI disclosures......................................................................................................................5
Comparison of the quality and depth.....................................................................................................7
Evaluation of the GRI Reporting Standards by other Motor Vehicle Corporations.............................10
Conclusion...........................................................................................................................................11
Part B...................................................................................................................................................11
Part C...................................................................................................................................................17
Question 1.......................................................................................................................................17
Question 2.......................................................................................................................................20
References...........................................................................................................................................22

ACCOUNTING FINANCIAL ANALYSIS REPORT 3
Introduction
The Toyota motor Corporation is the world’s biggest corporation in the world and is engaged
in the business of the vehicles, compressors and the textile machinery. The Toyota
Corporation in the month October was the fifth largest company in terms of the revenue. The
world’s market leader in the sales of the hybrid vehicles and a mass leader of the vehicle
producer is what Toyota makes a brand trustworthy. With the team of the 369124 employees
the company was able to achieve the operating margin of A$2399862 million in the financial
year 2018 (Toyota, 2018).
Part A
Overview of the environmental and social impacts
Toyota Motor Corporation Australia is the biggest brand and the manufacturer of the
vehicles operating under the Toyota and the Lexus brand. Since its founding, Toyota has
carried out the corporate activities based on the two major policies which are the customers
and the concern for the environment. With the operations considered by the Toyota it has a
dual effect positive as well as the negative. The impact of the environment and social factor
by the Toyota’s operations has both the sides of the coin such as positive as well as the
negative (Basavaraj, Ravi, Cranenburgh & Vikkraman, 2018).
GRI Standards are the first global standards for the reporting of the sustainability. The
designed a structure for reporting a wide range of the economic, environmental and the social
impacts. The global reporting standards are pioneers of the environment and help to
understand and communicate the impact of the business on critical sustainability issues
(Chiarini, Baccarani & Mascherpa, 2018).

ACCOUNTING FINANCIAL ANALYSIS REPORT 4
The positive impacts
Toyota carries out the continuous ownership and the protection of the forests under
appropriate measures and initiatives. The activities that the Toyota was involved in were
Toyoto Shirakawa-Go-Eco-Institute, Toyomori, Toyota Mie Miyagawa Forest Project,
Toyota Environmental Activities Grant Program. Aprat from this the company was also
involved in the Smart Eco Drive in the other countries such as South Korea (Crane & Matten,
2016).
In the area of the social and the culture Toyota supports the music, dance and the
other programs which also helps to promote the local culture and also helps to support the
youth, and also helps to expand the social welfare and the independent support.
Toyota also helps to promote the development of the human management and aims to
realize the affluent society through consistent supervision. Keeping the environment clean
and safe the Toyota is also addressing the issues regarding the safety of the traffic with the
assistance of the integration of the people, cars and the traffic environment with the aim to
completely eliminate the traffic casualties (Epstein, 2018). To address the climatic change
and the water environment the Toyota Company is also engaged into the implementation of
the CDP Supply chain program and also helps in enhancement of the Annual CSR study
(Fang, et al 2016).
According to the sustainability report of the Toyota Corporation, 83 distributors and
the 4233 dealers from across 80 countries participated in the worldwide Dealer
Environmental Risk Audit (Globalreporting, 2016).
Negative Impact
The cars are beneficial yet the automobile industry has the few radical changes in
their operations and that affect the environment and the society as well. The strong

ACCOUNTING FINANCIAL ANALYSIS REPORT 5
dependence on the fossil fuels and the heavy consumption of the raw material leads to the
environmental problems such as the pollution which ultimately creates the breathing
problems and global warming, greenhouse gases and the demand for the petroleum. Due to
increase in the prices of the gasoline the higher fuel car has been chosen and this definitely
impacts the social economic behavior and results in the environmental threat
(Globalreporting, 2016).
The number of the cars increased on the land in such a manner that they are relatively
creates the congestion and disturbs the mobility. The final disposal of the vehicles that are of
scrap nature becomes and evident problem and fleet increases and becomes more costly as
landfill. (Greenbiz. (2016).
Four key GRI disclosures
GRI 102 General Disclosures are defines the major reporting which discloses about
the Organizational profile, strategy, ethics and integrity, governance stakeholder engagement
and the reporting practice.
The GRI disclosures that are most likely to affect the stakeholders of the Toyota Motor
are
 Products and Services
 Emissions, Effluents and Waste
 Energy
 Customer Health and Safety
Products and Services