CIA3003 ACCOUNTING THEORY & PRACTICE

GROUP ASSIGNMENT 2
SEM 1 2022/2023

Each group of students is required to CHOOSE ONE (1) TYPE OF THE FOLLOWING REPORT AND PREPARE a
research report on “SUSTAINABILITY REPORTING OR INTEGRATED REPORTING OR VALUE BASED
INTERMEDIATION REPORTING IN MALAYSIA”.

Required:

Each group is required to retrieve FIVE (5) annual reports related to the above reporting style from companies
listed on Bursa Malaysia’s main market (within a range of year 2018-2023) and compare and contrast the
reports of these FIVE companies. For example, if you choose year 2022 of annual report, all four companies’
sustainability reports must be in the same year i.e. 2022.

Please ensure your reports address the following issues:

 Definitions of report.
 The importance and benefits of the report.
 The evolutions of the report in current practices (i.e. from industry’s perspective, NGOs and
regulatory bodies)
 Motivations of the company you’ve chosen to produce the report.
 Outline initiatives made by the company to support the sustainability program.
 Outline guidance used by compony to prepare the reports (i.e. SDGs, ESG and IR guidance). Then, in
your opinion, which company produces a better report? Please outline your basis for making these
decisions.
 Please also review at least 5 academic articles on related report to support your arguments and
explanations. Please cite articles based on the APA style reference format.

Prepare :
(1) Group presentation (5%)
(2) Written report (10%)

Instructions and format:

(1) The report must be typewritten and presented in good form (double spaced and standard type size:
Times New Roman 11). Length of report is 20-25 pages, (including references/appendices). Cover page
and Table of Contents not included in 25 pages. Names and matrix numbers of group members must
be printed (in ascending order) on the cover page of your report.

(2) Length of presentation should be approximately 10 minutes (including Q & A among group members).
2-3 group members will need to present and all members may participate in the Q & A part. Creativity
from the presentation will have special marks.

(3) All groups from respective classes need to submit the names of the companies chosen by 11 th
November 2022 in Microsoft Teams (Class Notebooks > Collaboration Space > Assignment 2). Please
ensure that there is NO DUPLICATION of companies especially among the groups from the same
class.

(4) Group members should consists of 4-5 students per group. Mixture of races (at least two races) and
gender in a group. Previous group members from assignment 1 can be remained.

(5) Evaluation: The presentation and written report will be evaluated based on the specific rubrics
(uploaded in Spectrum).

(6) Dateline for written assignment : Week 13 (13rd JANUARY 2023 – Friday at 12.00 a.m) . Submission
of softcopy of the written report through Spectrum

(7) Dateline for Presentation : Week 13 (during class time) - Submission of softcopy of the slides
presentation through Spectrum

Prepared by :
DR. YY