7901AFE: Amcor's Strategy, Sustainability and Performance Report

This report analyzes Amcor, a multinational packaging company, focusing on its strategy and sustainability practices. It begins with an introduction to strategy and its importance in achieving long-term goals, then delves into Porter's generic competitive strategies, including cost leadership and differentiation, as applied to Amcor. The report identifies KPIs for measuring performance and constructs a balanced scorecard to visualize Amcor's strategic position. It further examines Amcor's sustainability initiatives, integrated reporting, and corporate social responsibility, including discussions of the Global Reporting Initiative (GRI) and the importance of sustainability reporting. The report concludes with a cash budget analysis and references relevant academic literature and online resources to support its findings. The report is structured to fulfill the requirements of an accounting and reporting assignment, providing a comprehensive overview of Amcor's financial and sustainability performance.

Reports, Strategy and
Sustainability

Table of Contents
INTRODUCTION...........................................................................................................................3
PART 1............................................................................................................................................3
PART 2............................................................................................................................................4
1...................................................................................................................................................4
2...................................................................................................................................................5
PART 3............................................................................................................................................5
PART 4............................................................................................................................................5
CONCLUSION................................................................................................................................5
REFERENCES................................................................................................................................6

INTRODUCTION
The strategy is a systematic plan to achieve the long term goals and objective in an
effective manner. It is an essential part of planning which can evaluate specific plan for the
organizationat the high level that is reduce the risk in the company to define better profitability
as well as productivity (Smith and Sharicz, 2011). Suitability is effective processes to maintain
image of the Amcor which can be define the specific goals that is evaluated by the company to
improve the performance and goodwill in market. It is a effective process to develop effective
goals in the market which is invite the lager umber of customers. This report is based on Amcor
that is multinational packaging company to define their product in the market to achieve the
effective target of the market as well as company. In the below mentioned report, it determine
balanced scorecard which is a graphic map of the organization to show effective position of
Amcor.
PART 1
The porter's generic competitive strategy involves four type of factor which defines the
profitability of Amcor. Cost leadership- In the organization the cost leadership is the Amcor is
define the low cost production in the market which is depend on the constitution of the company
to achieve the effective targetwhich can help to get better result (Roca and Searcy, 2012).
Differentiation- I The organisation have planned a product differentiation strategy which
have helped organisation to differentiate its product and service in targeted market. The product
differentiation helps organisation develops the new image among the market for product and
service of Amcor.
focus- I The focus strategy defined in porters generic theory has been adopted by the
organisation which helps to focus on the determined market for selling of the product and
services of the Amcor.
2. Amcor have to determine 2KPI's in the market which can be evaluate the progress of the
outcome in the company (Lozano, 2011). It is a process of implementation and
effectiveness in the organization to show gap in the actual and integrated performance
that is important for the company to evaluate the appropriate probability. Key
performance indicators are a process to determine the objective of the company to set the
systematic strategy to implement the process to achieve the target of the market. It can

also focus on employee performance and provide effective communication in the staff
that can help to reduce uncertainty and get appropriate target. The balance scorecard is a
process of measuring performance of the company in graphic way.
3.) Company strategy map:
PART 2
1.
A.) In Amcor, the sustainability is a process to maintain effective performance of the company
to evaluate effective target of the market as well as organization. Sustainability can help to
achive long term profit which can help to improve the performance as well as productivity
(Lozano and Huisingh, 2011). The substantially is an effective impact on the performance of the
company to get effective result that can help to reduce the risk. The sustainability report is an
effective process to evaluate which can help in achieving appropriate target of the company. In
the Amcor, the motivational factor is effectively enhance the shareholder and investor process
which can be increase the profitability of the organization (Sustainable Business Strategy).
B.) In Amcor the sustainability report is essential part of the every organization which can
evaluate financial information to improve internal process which can assist in achieving
objective and target of the company. It is a systematic process of gathering effective data and
management of the data in proper way to show the management systemthat is improve the
business performance (Epstein and Buhovac, 2014).
C.) GRI is a global reporting initiative that helps in international business to understand the
factor and communication which affect the human rights. It is a large process to define

effectiveness in the Amcor that can help to improve quality of the product as well as service. In
Amcor, the main principle defines the effective target of particular process which can help to
reduce uncertainty and increase effective mission of the organization which can be achieved by
the company in appropriate manner. It can help to increase the developing program as well as
policy that can help to established the supporting environment in the company. The Amcor is
providing effective quality of the product which is satisfy the customers needs and wants
according to the demand. Customers satisfaction is more important to the organization growth
(Elliot, 2011).
D.) The key achievement of sustainability initiatives which can be define the few goals to focus
on the effective target that is focus on the health, education of the employee that can develop
their performance in the organization to achieve predetermine result. In the Amcor, the goals
must be belong to everyone, goals need to be multidimensional and universal.
E.)The sustainable report by the accounting firms, external committees and consultants says that
all the operations carried out in the organisation should exam the environment factors which are
affected by the company's activity. They need to use resources in limited manner so
environmental degradation don't take place. (Eccles and Krzus, 2010).
F.)In the Amcor, there are some types of assurance which can provide report of the
organization:- Probity, Managing contracts, Managing projects, Managing risk, Managing assets,
Governance, Information system, Public private partnerships, Managing performance, Sensitive
spending and Discretionary expenditure.
2.
Corporate social responsibility is an effective process which is related to social factor to
evaluate performance of the Amcor. There are some elements of CSR:
Intention, Movement, Autonomy, Ambassadors, CEO support which help to evaluate effective
target of the organization and it can also maintain the consistency of the company that create
effective success in the enterprise (Werbach, 2013).
PART 3
Integrated reporting is a process of defining the company’s performance in a systematic
manner that involve the annual report of Amcor (Baumgartner and Ebner, 2010). It can evaluate
the Amcor strategy, governance. Integrated report denote the performance of both financial and

other information which is related to the financial report of the company. It provides
performance data which can evaluate performance of the company. Integrated reporting is
helpful in decision making regarding Amcor (ABOUT SUSTAINABILITY REPORTING).
PART 4
CASH BUDGET
JOE'S ESTIMATION
July August September
Beginning Cash Balance 5000 49000 48500 74800
Add: Budgeted Cash
Receipts: 180000 150000 170000 160000
Total Cash Available for Use 185000 199000 218500 234800
Less: Cash Disbursements
Direct Material 105000 119000 112000
variable cost 1000 1500 1700 1600
fixed cost 30000 30000 30000 30000
Total Disbursements 136000 150500 143700 31600
Cash Surplus/(Deficit) 49000 48500 74800 203200
DEBBIE'S ESTIMATION
July August September
Beginning Cash Balance 5000 39000 67000 124000
Add: Budgeted Cash
Receipts: 170000 200000 300000 400000
Total Cash Available for Use 175000 239000 367000 524000
Less: Cash Disbursements
Direct Material 105000 140000 210000
variable cost 900 2000 3000 4000
fixed cost 30000 30000 30000 30000
Total Disbursements 135900 172000 243000 34000

Cash Surplus/(Deficit) 39100 67000 124000 490000
CONCLUSION
JOE'S ESTIMATION
July August September
Beginning Cash Balance 5000 39000 67000 124000
Add: Budgeted Cash
Receipts: 170000 200000 300000 400000
Total Cash Available for Use 175000 239000 367000 524000
Less: Cash Disbursements
Direct Material 105000 140000 210000
variable cost 900 2000 3000 4000
fixed cost 30000 30000 30000 30000
Total Disbursements 135900 172000 243000 34000
Cash Surplus/(Deficit) 39100 67000 124000 490000
In the above mentioned report, it has been concluded that the integrated reporting is
helpful in Amcor which can help to introducing the effectiveness. in the organization as well as
enterprise. It can be evaluate the global reporting initiative which can help to develop the
effective plan for the company to provide effective product and service to get effective
satisfaction. They can also define sustainability which can maintain performance of the business
and evaluate the result which ca enhance the quality of the product and service.

EFERENCES
Books and journal
Baumgartner, R. J and Ebner, D., 2010. Corporate sustainability strategies: sustainability profiles
and maturity levels. Sustainable Development. 18(2). pp.76-89.
Eccles, R. G. and Krzus, M.P., 2010. One report: Integrated reporting for a sustainable strategy.
John Wiley & Sons.
Elliot, S., 2011. Transdisciplinary perspectives on environmental sustainability: a resource base
and framework for IT-enabled business transformation. Mis quarterly. 35(1). pp.197-
236.
Epstein, M. J and Buhovac, A.R., 2014. Making sustainability work: Best practices in managing
and measuring corporate social, environmental, and economic impacts. Berrett-Koehler
Publishers.
Lozano, R and Huisingh, D., 2011. Inter-linking issues and dimensions in sustainability
reporting. Journal of Cleaner Production. 19(2). pp.99-107.
Lozano, R., 2011. The state of sustainability reporting in universities. International Journal of
Sustainability in Higher Education.12(1). pp.67-78.
Roca, L. C and Searcy, C., 2012. An analysis of indicators disclosed in corporate sustainability
reports. Journal of Cleaner Production. 20(1). pp.103-118.
Smith, P. A and Sharicz, C., 2011. The shift needed for sustainability. The Learning
Organization.18(1). pp.73-86.
Werbach, A., 2013. Strategy for sustainability: A business manifesto. Harvard Business Press.
Online
ABOUT SUSTAINABILITY REPORTING. 2017. [Online]. Available
through:<https://www.globalreporting.org/information/sustainability-reporting/Pages/
default.aspx>. [Accessed on 26th May 2017].
Sustainable Business Strategy. 2017. [Online]. Available
through:<http://corporate.ford.com/microsites/sustainability-report-2015-16/sustainability-
strategy.html>. [Accessed on 26th May 2017].