Comparative Analysis of CSR Reports: Coca-Cola Amatil & Telstra

This report provides a comparative analysis of the Corporate Social Responsibility (CSR) reports of Coca-Cola Amatil and Telstra, examining their approaches to sustainability, values, and social responsibility. The study begins with an executive summary and an introduction to CSR, defining its significance for organizations and society. The report then delves into the companies' values, CSR activities, and reporting methods, highlighting differences in their approaches. It investigates their sustainable development goals (SDGs), their relevance to their respective industries, and whether the companies are addressing these goals effectively. Furthermore, the report determines the companies' positions within a sustainability model and assesses the extent to which their CSR reports reflect their stated values, drawing conclusions based on the analysis and group discussions. The report also includes an analysis of the companies' CSR reports, determining their position in the sustainability model and the extent to which the social reports reflect the company's stated values.

Running head: CORPORATE SOCIAL RESPONSIBILTY OF BUSINESSES
CORPORATE SOCIAL RESPONSIBILITY OF BUSINESSES
Name of Student
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Author Note

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Executive Summary
The main aim of the study is to compare between the reporting of the CSR of the two selected
companies. The two companies are coca cola amatil and Telstra. The study has highlighted
the csr activities carried out by the companies and its representation. The study also
highlights upon sustainable development goals of the company, the values of the company
and if it the csr report is in alignment with that.

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Table of Contents
Introduction................................................................................................................................3
Group research on company values, their approaches to social responsibility and reporting of
their social performances...........................................................................................................3
Identification of the two companies, their description, their core business activities and the
industry in which they operate...................................................................................................4
The differences in the social reporting issues of the selected companies..................................5
The sustainable development goals of the two company and their relevance to the industry in
which they operate and if these goals have been addressed by the company or not..................6
Based on the company’s CSR reports determining in which stage of the sustainability model
are they.......................................................................................................................................7
Discussion on the extent to which these social reports reflect the company’s stated values.....9
Reflection on group discussion of the selected companies......................................................10
Conclusion................................................................................................................................10
References................................................................................................................................11

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Introduction
Corporate social responsibility has been defined by different scholars in different
ways because it means something to the organization and it means something else to the
customers or the society in large or even the NGO’s (Chauvey et al., 2015). It is actually an
act of the company for fulfilling their responsibility towards the environment and society in
which they operate. There are several benefits to the corporations that carry out CSR
activities such as brand recognition and improving the company’s image. Similarly, Tesla and
Coca-Cola also carry out various CSR activities that are given in their CSR reports (Cho et
al., 2015). This is how these companies’ have been able to become sustainable in the society
in which they are existing. The company – Tesla and Coca- cola has been selected for the
purpose of this study. The main aim of the study is to assess the CSR report and the annual
reports of these companies in order to understand their CSR activities towards the society,
and to see if it in in accordance with the company values and understanding in which of the
sustainability model these companies exist, and a reflection on the group discussion regarding
the social responsibility of the companies.
Group research on company values, their approaches to social
responsibility and reporting of their social performances
As a group we have researched on the values of the two companies, their approach
towards social responsibility and reporting technique used by them for their social
performance. Coca-Cola Amatil is one of the largest sellers of bottled ready to drink beverage
in the non-alcoholic segment drinks (Coca-Cola Amatil – Australia, New Zealand & South
Pacific, 2019). The company has the values of being accountable, leadership, integrity,
passion for their work, diversity as its culture and quality in whatever they do. The

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company’s main aim is to achieve sustainability through maintaining its responsibility
towards its four pillars- the environment, its employees, the consumer wellbeing by meeting
their needs and the community at large. The company reports its social performances through
the CSR report. Telstra Company is an Australian technology and telecommunication
company (Telstra - mobile phones, prepaid phones, broadband, internet, home phones,
business phones, 2019). The company’s values comprise of working together to work better,
to convert the problems complexity into simplicity, trusting each other is one of the major
values, showing everyone engaged with the company that the company cares and finding
courage in their activities. The company fulfills its social responsibility towards the society
by having a separate chief sustainability office that looks after the company to reduce its
impact on the environment. The company believes in providing best services to the customers
through their innovative technologies.
Identification of the two companies, their description, their core business
activities and the industry in which they operate
The two companies selected for the purpose of the study is Coca cola Amatil and
Telstra. Coca cola Amatil is the largest producer in the Asian pacific area for its bottled non-
alcoholic beverage in the soft drink segment. The company belongs to the beverage industry
and it is situated in Indonesia (Bayona-Saez et al., 2017). The company offers a wide range of
products. The main products of the company are water, alcoholic beverages, non-alcoholic
beverages, hot beverages and food. The company believes in becoming sustainable by
serving the needs of its four major pillars- its employees, its environment, its community at
large and the consumer wellbeing and satisfaction (Laszlo & Cescau, 2017). Therefore, the
company’s social issues are related to these four pillars. Telstra is an Australian based
technology and telecommunication solution provider. It belongs to the telecommunication

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industry and operates in Australia and across the globe. The products of the company are-
mobile telephony, fixed lines, data services, internet, pay TV and network services. The
company fulfills its responsibility towards the environment and has a separate section in its
report for showing the activities undertaken by the company towards its environment (Wirth
et al., 2016). It provides services to community by making various donations towards it and
also understands its responsibility towards the employees and has even won the award for
creating a workplace that is supportive.
The differences in the social reporting issues of the selected companies
The CSR report of coca cola Amatil includes major issues of consumer wellbeing and
health and improving marketing practices, value chain and reducing the carbon footprint,
biodiversity and others (Mol, 2015). In order to fulfill the responsibility of the company
towards the environment it is aiming to reduce the water wastage through various programs,
improving packaging techniques and reducing carbon footprint by 25% by 2020. Its
responsibility towards the employees are fulfilled by allowing diversity of workforce and
looking after their health, wellbeing and safety. Towards the community, the company fulfills
by voluntary activities carried out by the employees and others. The major CSR activities of
Telstra include its activities for digital future, responsible business and solutions for the
environmental problems (Unit, 2015). In order to achieve a digital future, the company is
aiming at improve connectivity of the community and ensuring that everyone is connected
and can enjoy the benefits of the same. Improving the telecommunication services and using
technology for good purposes. The company is providing environmental solutions through
mitigating the climatic changes and helping the customers in doing the same using the
resources in such a way to reduce the negative impact of the company on the environment.
The community solutions of the company include its activities for being more ethical, to

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improve the transparency and also helping in creating a workplace where the employees can
thrive (Grayson & Hodges, 2017). The report of Coca-Cola amatil is presented in a way that
can be understood easily by the readers because it is using more graphical, pictorial
presentation of the data. The report also includes timeframe, baselines, goals of the company
and the commitments of future, provides reporting guidance in short and therefore helps the
readers in their analysis of the CSR reports. The structure of the report includes sustainability
framework of the company. The report of Telstra shows the company’s CSR activities in
details which helps the readers in understanding the activities undertaken by it easily but the
use of statistics is very less and that makes it difficult for readers who wish to know the
activities in a concise way.
The sustainable development goals of the two company and their relevance
to the industry in which they operate and if these goals have been
addressed by the company or not
The company’s main sustainable development goals include: water stewardship for
reducing the impact on the environment, empowering women for full filling its responsibility
towards community, workplace rights, and for the wellbeing of the customers. The water
stewardship program is aimed at using the water resource in such a way that neither the
company’s operations are stopped nor is there is any bad impact on the environment because
water resource belongs to everyone so the company believes in making responsible used of
the water resources. The company has introduced low sugar content beverages such that
health conscious customers and the sugar patients can also have it. The workplace human
rights helps in creating such an environment where the employees can feel committed. The
women empowerment program is carried on by the company for improving their economic
potential and to overcome various challenges being faced by them through various training

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program and financial services to these women. Therefore the company has achieved its
SDG’S.
The major SDG’s of Telstra is to create a digital world by improving the connectivity
of the people, gender equality and empowering women, proper workplace environment and
responding to the climatic changes. The company has reduced the gender pay gap to 2%, the
company has created a forum for empowering women and for keeping them connected with
each other. The workforce of the company is improved with the help of various training
program and the company is presently investing in the program for employee development
and learning. The company is fulfilling its responsibility towards the community by creating
a more digitalized community and giving opportunities for connecting all the people. The
company is taking actions to reduce the impact of the climatic conditions. Therefore, it can be
said that the company is meeting its sustainable development goals through various
programs.
Based on the company’s CSR reports determining in which stage of the
sustainability model are they
The sustainability model as developed by Dunphy has five main stages – rejection
stage, non-response stage, compliance stage, efficiency stage, proactivity stage and the last
stage of sustaining organization (Assembly, 2015). The coca-cola amatil company is in the
phase of sustaining organization because they have shown all the features of the sustaining
organization. It has a culture of transformation that means the company is ready to adapt to
all the changes without any resistance to change from the employees. The company has good
collaboration with its employees and that is why the culture of the company is adaptive.
There is high level of auditability, accountability and transparency in the operations of the
company. That can be seen through the annual report of the company. The company has

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made a commitment for transparency their operations. They are continuously entering into
partnership with others for renewal of its operations. Recently the company has partnered
with many other organizations for improving its operations. The Telstra company is in the
innovative stage because the company has got innovative capacity such as they are
innovating new technologies in order to improve connectivity of the people. There is high
level of interpersonal skills that can be understood by seeing the company’s relationship with
its employees. There are activities of stakeholder management carried out Telstra for
engagement of its stakeholders in the company.

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Figure 1: sustainability model
Source: (Carayannis, Sindakis & Walter, 2015)
Discussion on the extent to which these social reports reflect the company’s
stated values
The values of coca cola amatil is to provide sustainability by focusing on both the
present and the future, the company takes responsibility of their acts, they take initiative and
they are open and believe in transparency (Kilroy & Schneider,2017) The company aims at
being sustainable by meeting the needs of the present and the future generations. The
company believes in sustainability through its four pillars of – employees, environment,
wellbeing of the customers and community. The company ensures the wellbeing of customers
by producing sugar free products. For fulfilling the responsibility towards employees the
company desires to create an environment where all the employees are treated equally. The
company provides transparency of its operations by giving information about its progress,
they disclose the way the management approaches priority issues and the company also
provides information about the partnership, about programs and others. The values of Telstra

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is that they work together to improve the performance, they show that they care for their
stakeholders, they believe in trust and courage inn their operations and believe in making the
complex problems simple (Crane, Matten & Spence, 2019). These values are reflected in the
social acts of the company because the company takes care of the stakeholders by
empowering all the women in the company and reducing the pay gap. The company believes
in providing such an environment to the workforce such that the employees enjoy working
together and as a result the company performances its operation’s in a better way. The
company deals with the complex problems of environment in a simple way through
innovations and reduced emissions of carbons.
Reflection on group discussion of the selected companies
We discussed about the reporting techniques and the social responsibility of the two
companies. The two companies use different ways of representing their social performances
one company uses more graphical presentation of data and the other uses a briefer data
representation for the activities. However, during the group discussion there were many
points of agreement and disagreement between the participants. The disagreement can be
there on the structure of the reporting.
Conclusion
From the above discussion it can be concluded that the corporate social
responsibilities of the companies provide benefits to both the company and its stakeholders.
There are certain sustainable development goals of the goals for which they carry out these
activities.

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