Analysis of Sustainability Reports: Telstra AU and Coca-Cola Amatil

This report provides a comprehensive analysis of the 2017 sustainability reports of Telstra AU and Coca-Cola Amatil. It begins by outlining the core business activities and sustainability focuses of each company, including their key themes and approaches to environmental and social responsibility. The report then compares their sustainability themes, tones, and the information they present to the public. It identifies the relevant Sustainable Development Goals (SDGs) for each company and examines how these goals are addressed in their reports. Furthermore, the analysis applies the Dunphy, Griffiths, and Benn model to assess the stage of sustainability each company has reached. The report also examines the values reflected in each company's report and how these align with their missions and objectives. The discussion highlights key ideas on social responsibility and ethics, emphasizing the importance of corporate sustainability reporting in the modern business world. The conclusion underscores the significance of these two companies in the telecommunications and beverage sectors, providing a detailed comparative study of their CSR practices and their impact on society.

Running head:SUSTAINABILITY REPORT
Name:
Institution:
Date:

Running head:SUSTAINABILITY REPORT
Question 1
Telstra AU
Telstra is an organization that is well known for telecommunications and technology.it is a
leading company in terms of offering a variety of communications services to the people and in
competing in the telecommunications market. The company is located in Australia. The company
main business activity is providing communication services through the use of mobile services.
The company has grown tremendously to become the leading telecommunication and
technological company in Australia and has also ventured into the international market in over
20 countries. In Australia alone, the company has over 18 million retail mobile services, 1.7
million fixed voice services and over 3 million fixed bundles services. It has strived to build over
the years technological and content solutions that are user friendly in order to ensure that they
provide a connected future for all people. They aim to improve the ways in which their
customers live and work by proving brilliant connections.( Caputo, Veltri, & Venturelli, 2017)
Coca cola Amatil
Coca cola Amatil deals with the bottling and distribution of both nonalcoholic and alcoholic
beverages. It is part of the coca cola company range. The company has over 14000 employees
across several countries with Australia being one of them and serves a customer base for over
270 million. The organization core business is the distribution of non-alcoholic and alcoholic
beverages to millions of people across Australia and the rest of the world. It thrives itself in
producing ideas and innovations across its businesses and constantly adapts to consumer tastes,
and markets that keep changing over time. The company vision is to create moments of

Running head:SUSTAINABILITY REPORT
happiness every day to millions of people across the world and this is done through the passion
that they involve in the business (Crowther,& Seifi,2018).
Question 2
The Telstra sustainability report mainly focuses on four themes which are our people, well-
being, environment and the community. It aims to ensure the health and safety of the people and
the choice of information. It also addresses various issues on touching on the environment such
as water, climate change and biodiversity.(Bigger Picture 2017).The company focuses on the
community in terms of business for development and partnerships. The themes are completely
different from that of Coca Cola Amatil which mainly concentrates on responsible business,
digital futures and environmental solutions. The only similarity in the theme for the two
companies is the issue of environment where each has specific areas that they would like to focus
on.
The two reports portray different tones as Telstra seems to emphasize more on the company as it
tries to be responsible in its governance and also on how to provide a more digitized future for its
customers. On the other hand, Coca Cola Amatil seems to emphasize more on the welfare of its
employees and the community at large. Their report can be viewed mostly as of offering more
concern to the surrounding community and their well-being rather than on the company
strategies as evidenced by the report for Telstra.
The Coca Cola Amatil presentation of its report is one that is done in a manner to show the
importance of the workforce and the community to the organization. They seem to appreciate the
role that these two categories of people play in supporting the company and thus they feel it’s
their obligation to give back to the society. The Telstra sustainability report is presented to focus

Running head:SUSTAINABILITY REPORT
more on the strategies of the company with little focus on the environment. The report lacks a
discussion on the larger community that is fundamental to the growth of the organization.
(Epstein,2018)
The sustainability report of the two companies both include type of information that is intended
to be consumed by the general public. They both want the public and especially the consumers to
understand the values that they stand for and the engagements that they are undertaking to
incorporate them in line with the company’s policy and objectives.( Domingues, Lozano,
Ceulemans, & Ramos, 2017)
Question 3
The most relevant sustainable development goals for Telstra is the one for industry,innovation
and infrastructure.. This goal resonates well with the company as its main business is to try and
connect people in all places which can’t be achieved without proper infrarstructure.it talks about
fostering innovation which to the company is very important as they deal with technological
matters that keep changing every time and therefore needs constant innovation.( Farneti, &
Guthrie,2009,).The sustainable development goal was addressed by the company in its report
with them focusing on connecting people in rural and regional Australia. The company has
deployed significant investments in order to increase the mobile coverage as it prepares for the
rising demand for data in the global network. The organization has created programs that will
assist in building the people digital skills and increase connectivity.
For Coca Cola Amatil , the relevant sustainable development goal will be that of decent work
and economic growth. The company strives to ensure that its employees have a conducive
working condition in order for them to be more productive. They focus their energy on the well-

Running head:SUSTAINABILITY REPORT
being of their labor force and the community as a well to spur economic growth. Therefore the
sustainable development goal is in line with the company as it develops and builds its
capabilities on sustainable management. This goal was addressed by the company in its
sustainability report as they focused on creating a work place that has zero harm. The company
in its 20220 sustainable goals aims to provide a non-harmful work place that is accommodative
to all level of employees.( Fernandez‐Feijoo, Romero, & Ruiz, 2015).This they hope to have
achieved by 2020 which is also in line with the sustainable development goal of decent
workplace for all. They also aim in ensuring that all people can thrive in the work environment in
order to fully maximize on the potential of these employees and their productivity which will in
turn lead to economic development.
Question 4
The Dunphy, Griffiths and Benn model phase of sustainability outlines six stages upon which the
organization can identify the place they are in complying with social responsibility. The six
phases are:
Rejection
Non responsiveness
Compliance
Efficiency
Strategic pro activity
The sustaining corporation

Running head:SUSTAINABILITY REPORT
Telstra as an organization has come up with a sustainability strategy in its sustainability report.
The strategy involves focusing more on the customers to promote their inclusion socially and
economically. They have done this by formulating good policies that touch on the customer
welfare. They have also formulated a strategy related to the environment and especially on the
issue of carbon emission reduction. All this has been undertaken to strategically place the
organization as a leading company in corporate social responsibility. However they are still more
measures that can be adopted to fully reduce the effects they have on the environment. Their
focus can still be viewed as of long term profitability.in view of this, the Telstar company can
therefore be placed under the strategic pro activity. This is because they have tried to come up
with certain sustainability strategies but are yet to reach the higher level of the sustaining
corporation which is one that an organization has fully interpreted its nature to that of the whole
society.( Gamage, & Sciulli, 2017)
For Coca Cola Amatil, the company is in the sustaining corporation phase. The company has
provided various strategies that they intend to follow in achieving the highest levels of
sustainability. This includes the issue of lowering the amount of sugar content in its beverages.
(González, del Mar Alonso-Almeida, & Dominguez,2018).This can be viewed as the company
totally reinventing itself in terms of the society that demands for low sugar in their drinks.
Therefore the company is going out of its way in ensuring that the society demands are met by
following up specific steps that are critical in achieving it. The company is also in the process of
doing away with plastics which is in conformity with the environmental demands of the society.
The organization is not positioning itself only to reap on the benefits that may be there but to
ensure that the environment is fully taken care off even as they undertake their business.
Question 5

Running head:SUSTAINABILITY REPORT
Telstra as a company prides itself in maintaining certain values that are important in enabling
them meet their objectives. The values include quality service, moral ethics, digital inclusion and
youth empowerment.
The social report given by Telstra focuses more on a digitized future for its consumers. The
report therefore seems to resonate well with the mission and objective of the company which is
to ensure that they have provided communication to all and that everyone is connected. It
emphasizes on delivering the best communication network which is part of their value of
providing quality service network that does not suffer from downtime disruptions. Also the
report reflect more on their stated value of using technology to enable people and especially the
young ones to thrive in whatever they are trying to do to empower themselves.( Grayson, &
Hodges,2017).Technology is a powerful tool in the growth of individuals work and thus the
report stresses on its use. Telstra also seeks to be an organization that observes moral ethics,
transparency and being responsible in the undertaking of their business activities. The report
touches on the various ways through which this can be achieved and thus the stated values of the
company are well reflected in the report.
There are several values that are attached to Coca Cola Amatil which have been critical in their
operations. This includes customer satisfaction, employee’s safety, business growth and
environmental awareness.
Coca Cola Amatil report focuses on the well-being of its people and the community. The
company objective and mission is to have moments of happiness around the world and therefore
the report seems to reflect on this.( Landrum, & Ohsowski, 2018). The report outlines the various
steps to be taken in ensuring health and safety and the upholding of human rights which are all

Running head:SUSTAINABILITY REPORT
part and parcel of the companies values. Also the report speaks more on partnering with the
community in creating business development and thus ensures the community is much happier.
The issue of environment and matters such as the climate change and how best to deal with it is
well addressed by the report. This still reflects greatly on the company beliefs and values
regarding environment which is to ensure that they protect and conserve the environment that
they are operating from. It is their belief that if the environment is not protected at all then there
will be adverse effects on the business and community at large.( Lozano, Nummert,&
Ceulemans,2016)
Question 6
In discussion of these two companies, a lot of ideas were generated that went a long way in
enriching the quality of work that has been done. The issue of being responsible to the society
greatly influenced the ideas and perspective of the discussion of the two companies. Social
responsibility is a fundamental issue in the modern day world of business and it has become a
requirement for most of the companies to come up with a corporate sustainability report for a
particular year.( Wang, Tong, Takeuchi, & George,2016).The idea for focusing on these two
companies was informed by the nature of activities that they undertake and the influence they
will have on the social front. In my own view, the telecommunication world and the beverage
one are key sectors of the economy and therefore the study of these two will bring out a more
comprehensive analysis of the social responsibility that is expected of companies.
The issue of ethics is an important aspect in the business.in my own thinking, an organization has
to ensure that they operate while observing the highest level of good moral ethics. This is critical
to the business as not observing good ethics lead to unwanted behavior which may affect the

Running head:SUSTAINABILITY REPORT
performance of the organization. Having a work place that is conducive is a critical thing that I
emphasized on during the discussions. I believe that having employees who are operating in a
good working environment motivates them and they end up putting more effort which in turn
leads to ore production and economic development.it is an area in which the companies have
tried to factor in their reports and thus is good for the corporate society.( Yáñez, Uruburu,
Moreno, & Lumbreras, (2019)
Corporate social responsibility in my view is essential and although the two companies have
done so in their report, there are still areas in which they can touch on in order for them to be
more comprehensive and effective.

Running head:SUSTAINABILITY REPORT
References
Bigger Picture 2017 Sustainability Report
Caputo, F., Veltri, S., & Venturelli, A. (2017). A conceptual model of forces driving the
introduction of a sustainability report in SMEs: Evidence from a case
study. International Business Research, 10(5), 39-50.
Crowther, D., & Seifi, S. (Eds.). (2018). Redefining Corporate Social Responsibility. Emerald
Group Publishing.
Epstein, M. J. (2018). Making sustainability work: Best practices in managing and measuring
corporate social, environmental and economic impacts. Routledge.
Farneti, F., & Guthrie, J. (2009, June). Sustainability reporting by Australian public sector
organisations: Why they report. In Accounting forum (Vol. 33, No. 2, pp. 89-98). Taylor
& Francis.
Fernandez‐Feijoo, B., Romero, S., & Ruiz, S. (2015). Multilevel approach to sustainability report
assurance decisions. Australian Accounting Review, 25(4), 346-358.

Running head:SUSTAINABILITY REPORT
Gamage, P., & Sciulli, N. (2017). Sustainability reporting by Australian universities. Australian
Journal of Public Administration, 76(2), 187-203.
González, M., del Mar Alonso-Almeida, M., & Dominguez, D. (2018). Mapping global
sustainability report scoring: a detailed analysis of Europe and Asia. Quality &
Quantity, 52(3), 1041-1055.
Grayson, D., & Hodges, A. (2017). Corporate social opportunity!: Seven steps to make
corporate social responsibility work for your business. Routledge.
Landrum, N. E., & Ohsowski, B. (2018). Identifying worldviews on corporate sustainability: A
content analysis of corporate sustainability reports. Business Strategy and the
Environment, 27(1), 128-151.
Lozano, R., Nummert, B., & Ceulemans, K. (2016). Elucidating the relationship between
sustainability reporting and organisational change management for
sustainability. Journal of cleaner production, 125, 168-188.
Wang, H., Tong, L., Takeuchi, R., & George, G. (2016). Corporate social responsibility: An
overview and new research directions: Thematic issue on corporate social responsibility.
Yáñez, S., Uruburu, Á., Moreno, A., & Lumbreras, J. (2019). The sustainability report as an
essential tool for the holistic and strategic vision of higher education institutions. Journal
of Cleaner Production, 207, 57-66.