SELECTED COMPANY IS TESLA

This assignment will have two components:

a) Financial Report Analysis (10%)

b) Environmental, Social, Governance Analysis (20%)

ESG reports can have various different names, such as Sustainability Reports, ESG Reports, Corporate Social Responsibility reports, CSR Scorecard, etc. In this document the Term ESG report is used to cover all these different names.

Find a company with BOTH Financial and ESG reports

Additionally ensure the company has 2 recent years of financial reports and ESG reports available (e.g., 2020, 2021, or 2021, 2022)

You can choose a Canadian company, but also consider US, Australian, South African or European companies

If you are diligent and early in your research, you may be lucky enough to find a company that does an INTEGRATED REPORT, i.e., a report that combines Financial and ESG reports

The assignment and analysis will be completed on the SAME company by the SAME student, therefore DO NOT select two different companies for the two types of analysis

Each student shall select a DIFFERENT company for analysis

I have setup a discussion board for this purpose

Simply add one line with your name and the name of the company, e.g., Ushnish Sengupta: ABC Company

No other student can select a company that has already been selected by a student

Therefore, check the discussion board before starting analysis on a company

Once you have selected a company you can use your preferred search engine

The Algoma University library can also provide assistance once you have selected a company

Do not ask the library or other resources at Algoma University for help at the last moment, day before the assignment is due. They cannot help you at that late stage.

a) Financial Report analysis

Calculate the following Ratios form the Financial Statements for the company

1) Current Ratio

2) gross profit on sales (%)

3) return on sales (%);

4) return on assets (%);

5) return on shareholders' equity (%).

6) Debt to Assets (%): Definition: (total debt total assets) 100%

7) Debt to Equity (%): Definition: (total debt total shareholders' equity) 100%

8) Interest Cover Ratio: Definition: Operating Income (income before taxes and interest) Interest paid

9) Total Asset Turnover: Definition: Net sales Total assets

10) Receivables Turnover Ratio: Definition: Net sales Net receivables

Use a spreadsheet for calculations, and submit the spreadsheet on Moodle

Include a title tab, your name, student number, course name and course number AND COMPANY NAME

Include row and column labels with the numeric components for each ratio calculation e.g., Component A / Component B = Ratio C

Ratio Name	Year 202Z (current year)	Year 202Y (previous year)	Year 202X (previous to previous year)
Component A	###.#	###.#	###.#
Component B	###.#	###.#	###.#
Ratio C	###.#	###.#	###.#

Use spacing etc. between each ratio calculation to for clarity, there should be no ambiguity on how the ratio was calculated

Draw a graph for each ratio showing the increase/decrease over the three periods

Explain the change in the ratio if any in one or two sentences, the sentences should be included right after each ratio/graph in the spreadsheet

b) ESG Report analysis

The ESG Report analysis is to be completed in a separate Word document

Always include a cover page for every assignment, including your name, student number, course name, course number and for this assignment COMPANY NAME

Download and review the Document: Integrated Reporting Framework

Available from IFRS: https://www.integratedreporting.org/resource/international-ir-framework/

There are eight content elements for each integrated report.

1) A: Organizational overview and external environment

2) B: Governance

3) C: Business model

4) D: Risks and opportunities

5) E: Strategy and resource allocation

6) F: Performance

7) G: Outlook

8) H: Basis of preparation and presentation

Describe how the latest ESG report you have obtained for the company meets the requirements of each element.

Each Element above will have its own numbered and labeled section

e.g., A: Organizational overview and external environment

Each section can include one or more description paragraphs

Follow the sequence of points in the Integrated Reporting Framework for each element

You don't need to create a separate paragraph for each point under each element

You can combine points into one or more paragraphs

Balance your analysis among the eight different elements as much as possible

Find one news story or web page that includes material information that should have been included in the company's ESG report but was not included

For news stories or web pages the publication date should be within a few years of the report date

In a new section at the end, in 200 words or less explain why the item in the news story or web page should have been included in the company's ESG report

Note for this last section 9, the information does not have to be from an independent source, it can be a web page from the company itself, but choose carefully the word "material" is important here