Requirement for Part A (45 marks) Provide an internal report to Helen so she can combine it with your internal report about other companies (see Part B) that she will present to the board of directors. 1. In your internal report (under a section named "SandFire Comparison") you must: 1. Assess and compare the 2017 sustainability report to the 2018 sustainability report in relation to the G4 GRI Guidelines (or possibly the new GRI standards if used). 6 marks 2. Provide your interpretation about which phase Sandfire is positioned within the six phases of sustainability based on the information in their "OUR VISION, MISSION & VALUES" provided (on page 1 of this document) and the information in the sustainability report for 2018. The six phases are identified by Suzanne Benn, Dexter Dunphy, and Andrew Griffiths (2014) Organizational Change for Corporate Sustainability, 3rd ed., Routledge: UK and Mowen, M., Hansen, D., Heitger, D., Sands, J., Winata, L. & S. Su. (2019) Managerial Accounting: 2nd Asia-Pacific Custom Edition, Cengage: Australia; chapter 5 in ACC8802 Textbook (see study schedule for Module 4- Topic 2). 4 marks 3. Express you perceptions about the quality assurance provided by non-auditor and why you have formed that perception 3 marks 2. You should note in your comments using the following four questions: 1. What is the level of comprehensive reporting for areas of improved sustainability performance for the three aspects; economics, environmental and social (also considering the four (4) sub-categories of the social aspect) between the 2017 and the 2018 report? 16 marks 2. Have the most relevant guidelines (standards) for this business been identified? 2 marks 3. Does the report contain targets? 2 marks 4. How detailed (specified) are these targets? 2 marks 3. Comment on how "user-friendly" you found the report using the following three questions: 1. Was it easy to find the parts of the report relevant to a particular guideline? 2 marks 2. Was the report well referenced? 2 marks 3. Did it give a balanced view (negative as well as positive aspects)? 2 marks 4. Use the GRI index provided by the company in Appendix 1 as a starting point - but be critical using the following two questions: 1. What have they not covered? 2 marks 2. Have they appropriately identified issues as material? 2 marks