Reference no: EM133006007

Sustainability Standards Comparison

GRI=Global Reporting Initiative Standard
SASB = Sustainability Accounting Standards Board Standard

You will need:
1. The most recent Sustainability Report of "National Australian Bank Ltd"
2. The Practical Guide to Sustainability Reporting Using GRI and SASB Standards. SASB. (2021, April 7).
3. To Download the Global Reporting Initiative Standards
4. Download the correct SASB Standard for your Company
5. The SASB Conceptual Framework (August, 2020)

In this assignment, students are expected to:

1. Identify which standards are used by their company in their latest Sustainability, ESG or Integrated Report (Sustainability in the Annual Report).
a. Standards to look for: (Identify 6 or more)
i. Global Reporting Initiative
ii. Sustainability Accounting Standards Board
iii. Carbon Disclosure Project
iv. Taskforce on Climate Related Financial Disclosures
v. Greenhouse Gas Protocol
vi. United Nations Sustainable Development Goals
vii. Industry Specific Standards (like Mining, Automotive etc),
viii. Human Rights and Labour Standards,
ix. Ethics Standards. Etc.
b. List the Standard, a short description and the page (or webpage) in the Sustainability report where the standard is referenced.
2. List the main elements of the GRI Standards.
a. Completely lists each of the GRI 100, 200, 300 and 400 series standards. Describe each of the 4 Standard series .

3. Compare and contrast the GRI and SASB Standards using the GRI and SASB Standards, GRI 101 & and The SASB Conceptual Framework and the "Practical Guide to Sustainability Reporting Using GRI and SASB Standards".

a. Report Content and Quality for GRI Vs Characteristics of Sustainability Accounting Metrics for SASB (Sources GRI 101 and SASB Conceptual Framework)
b. Approaches to stakeholder engagement (GRI 101 & SASB Conceptual Framework)
c. Approaches to determining Material or Priority Elements (GRI 101 & SASB Conceptual Framework)
d. Directly Compare the SASB Industry Standard elements for your company to the similar elements in the GRI.

4. Complete a reflection on what an ESG Analyst needs to have to evaluate the level of social, environmental and governance responsibility of a company. Include your opinion on how easy or hard it was to find the information you needed and how companies can improve to make ESG Analysis easier or more accessible.
a. You can put your list of needs in bullet point form, but in full sentences.
b. Provide at least 150 words.

Your paper should include your name, student number, Group Number, Industry and the Name of the Company you are studying.

Table of Contents for the Assignment:

1. Sustainability/ESG Standards Analysis of Company, Year of the Report.
2. List of the Main Elements of the GRI
3. Compare and Contrast SASB standard for your company with the GRI standard.
4. ESG Analyst Reflection
5. References

The final report should be no more than 10 pages, 12 pt, double spaced. All In-text citations and references in APA format must be included. When in doubt - Cite it.

Attachment:- Standards Comparison National Australian Bank.rar