case study research project to explore and understand the emerging practice of corporate biodiversity disclosure in annual reports and/or sustainability reports

  1. Introduction
The project is marked as equal to 70% of module assessment. This document provides
the basic instructions and guidance on what is required. Please comply with these
instructions.
The project is intended to provide the opportunity for you to show your ability to apply
appropriate accounting theories to explain, interpret and evaluate corporate voluntary
disclosure choices within a context of real-life case study. You are expected to
demonstrate your ability to:
a) Specify an aim and objectives.
b) Identify, analyse and critically appraise relevant accounting theories, academic
and/or professional literature as appropriate.
c) Identify, analyse and evaluate collected data.
d) Interpret data analysis results with relevant accounting theories.
e) Systematically and creatively apply critical thinking, problem solving, research
skills and communication skills when state, explain and justify your findings and
conclusion.
f) Organise and present information clearly and succinctly in the required format.
2. Requirements
Biodiversity conservation is increasingly recognised as an urgent issue in the political,
societal, and business realms around the world. Corporate biodiversity stewardship is
gaining prominence as a critical aspect within this wider socio-political context. In
recent years, a growing number of companies are voluntarily disclosing information
related to their biodiversity management practices in their annual reports and/or
sustainability reports, particularly those that have substantial impacts on biodiversity
due to their business operations and activities. Corporate biodiversity disclosure falls
under the umbrella of corporate environmental disclosure, which constitutes a key
component of corporate social responsibility (CSR) reporting. You are required to
conduct a case study research project to explore and understand the emerging
practice of corporate biodiversity disclosure in annual reports and/or sustainability
reports.
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The title of your project is:
A critical case study analysis of Company X’s biodiversity disclosure
The aim of this project is to apply appropriate voluntary (unregulated) disclosure
theories and literature to explain and interpret the selected company’s water disclosure
motives and practices. Select ONE global public company listed on
https://tnfd.global/engage/inaugural-tnfd-early-adopters/. Analyse the quantity and
quality of biodiversity-related disclosure in its annual reports and/or sustainability
reports for the past one to five years period, data availability depending. Select ONE
voluntary disclosure theory and use your selected theory to critically evaluate the
extent to which this reporting, in terms of quantity and quality, is effective in serving
the companies’ voluntary disclosure motives.
3. Length
The project should be no more than 1,500 words in English excluding tables,
references, and appendices. +/-10% either side of the word count is deemed
acceptable. Any text that exceeds an additional 10% will not attract any marks.
4. Structure/Organisation
The project should be presented with a clear aim and objectives. It must have a logical
sequence of sections. It should not be a personal narrative and must not be purely
subjective or descriptive in content. Your project will normally have the following format:
• Introduction
• Literature review (Current knowledge and views on selected voluntary
disclosure theory and literature)
• Brief company and sector overview
• Presentation and analysis of data
• Discussion and evaluation
• Summary
• References (using the Harvard Referencing System)
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• Appendices (Screenshots of AI generated references and, for example,
extracts of reports and your calculations