1. Introduction

The project is marked as equal to 70% of module formal 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

Climate change is one of the most discussed political, societal, and business issues globally nowadays. Corporate water stewardship is becoming a critical issue in a wider socio-political context. In recent years, a number of companies have started to voluntarily provide water management information in their annual reports, especially for firms that consume a  large quantity of water in their business operations and activities.  Corporate water disclosure falls into the realm of corporate environmental disclosure, which is one of the central focuses of corporate social responsibility (CSR) reporting. You are tasked to conduct a research project to explore and understand the emerging practice of corporate water disclosure in annual reports.

The title of your project is:

A critical analysis of Company X plc’s water disclosure in annual reports in the past five-year period.

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  that  you  are  interested  in  (e.g.  companies  from  water  intensive industries such as energy, materials, food, beverage, tobacco, pharmaceuticals, biotechnology, life sciences, and utilities etc.). Analyse the quantity and quality of water-related disclosure in its annual reports for the past five-year period. 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 1500 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)

•   Appendices (for example: extracts of reports and your calculations)

5. Format

You must include a title/ cover page that includes: your Student ID, Module Code, Assignment Title, Word Count (cover page is not included in word count). This assignment will be marked anonymously, and please ensure that your name does not appear on any part of your assignment.

The project must be word processed using Times New Roman 12 point font for the body of the text on A4. There must be sufficient space between each line of type to ensure  legibility  (i.e.  normally double or one-and-a-half spacing). A margin of at least 2.5cms should be left on both sides and at the top and bottom of the page. The bottom margin should include a page number. Quotations of more than a few words should be indented and single spaced; shorter quotations should be shown in quotation marks.

6. Submission

The submission deadline is Thursday 11 May 2023 (GMT).

The project should be submitted electronically via the 990N1 Accounting Theory Canvas site. Should you miss an assessment submission deadline (for whatever reason) you may submit by the published late submission deadline, where late submission is possible. This will incur a penalty, as follows:

•   Work submitted up to 24 hours late shall incur a penalty deduction of 5 percentage points (not 5% of the actual mark).

•   Work submitted after 24 hours and up to 7 days late shall incur a penalty deduction of 10 percentage points (not 10% of the actual mark)

•   No work shall be accepted after the 7-day penalty period has elapsed.

More information regardingexamination and assessment regulationsis

available on the University of Sussex website.

990N1 Accounting Theory Project Marking Scheme