critically evaluate and compare your potential client’s level of TCFD disclosures with that of a key competitor and to identify areas of improvement.

– Ethics and Sustainability Reporting

GUIDANCE ON PART B ASSESSMENT

 

Question Part B

You are a freshly recruited environmental consultant. Your line manager has identified a potentially lucrative client for your firm and tasked you to evaluate the current state of climate-related financial disclosures, as defined by the Taskforce on Climate-Related Financial Disclosures (TCFD). You have been asked to critically evaluate and compare your potential client’s level of TCFD disclosures with that of a key competitor and to identify areas of improvement.

In order to undertake the task you have directed you to the TCFD web site, where further information can be found. Furthermore your manager requested that you familiarise yourself with Section C (Recommendation and Guidance) of the Final Report (June 2017) of the TCFD, as well as the Implementation Guidance report (2017) (Sections A – C). You manager has supplied these to you.

End of Assessment question

 

Guidance:

• Word count
  • 1500 words total

 

• Report layout
  • Within the word count you are to include an executive summary, which clearly states which companies were compared and your final evaluation.
  • A structure template is available on the VLE.
  • You are encouraged to include evidence in your report, for example, charts, graphs, quotes, either from the source documents or self-produced. These are outside of the word count.
  • There is no need for a reference list unless additional references have been used. Similarly, there is no indicative reading beyond the documents listed in the task.
  • The two coding sheets (one for each company) should be attached to the submission as an appendix.

 

 

• You are to undertake the analysis on the set of two companies chosen from the supplied list.
  • The final sample of firms will be made available at the end of term.
  • You should apply the coding analysis grid (the spreadsheet is on the VLE) to your set of two companies to compare the relative level of disclosures.
  • Videos demonstrating how to do the coding and how to complete the coding grid spreadsheet are on the VLE.
  • Every sentence in a relevant section needs to be coded.
  • Please note that the sections in the company reports you will be coding are shorter than the Aviva report we looked at in Week 7 – 9.

 

 

• Formative task
  • The formative task is a self-test and is available on the VLE. It gives you the opportunity to practice coding sentences.
  • A solution with explanations of the coding for the formative task is available. Any remaining questions should be directed at the module team