Because of the valuable expertise that you have acquired through your studies in BFA 527, you have now been appointed as the sole judge on a new Better Planet Sustainability Reporting Award being sponsored by an organisation known as Let's Save this Planet.

There are two entrants in this award, these being (you will be told the names of the organisations at the time this take-home test is fully released, that is, on 27 May. However, you have time to consider what you believe should be contained within a good report before then. That is, there are effectively two parts to this assignment: 1. Develop criteria to assess a report; 2. Assess the report:

• Organisation 1
• Organisation 2

You are required to review the sustainability-related disclosures of both organisation and to determine which organisation produces the higher quality sustainability-related disclosures, and to advise the conveners of the reporting award whether the organisation you assess as being the better/higher quality reporter should actually be awarded the prestigious Better Planet Sustainability Reporting Award. In doing so, you are to prepare a report clearly providing:

• an assessment of both organisations' disclosures and why you have come to your final decision about the quality of the respective disclosures;
• In doing so you must be very clear about what criteria (and you will have multiple criteria) you have applied in making your judgments;
• What, if anything, are the key shortcomings of either organisations' disclosures; and
• why, or why not, you have decided that one of the organisations deserves to receive the reporting award (that is, you need to explain very clearly the application of your criteria, and how that application ultimately culminated in your final decision).

The conveners of the reporting award have decided not to provide you with any judging criteria - thereby leaving it to you - but they do need to clearly understand the basis upon which you formed your decision. They require that the 'Report of the Expert Judge' (you are deemed to be the 'expert judge') that you are to prepare shall not exceed 2,000 words in total, including words within tables but excluding references.