Requirements:

Required: Critically evaluate the Corporate Sustainability Report published by Tata Motors Limited for 2013-2014 against the Global

Reporting Initiative Guidelines and broader considerations of best practice, with particular emphasis on reporting to diverse stakeholder

groups.

notes: critical evaluation in this case means do not just describe what is in the sustainability report but identify its strengths and

weakness and evaluate its overall quality and suitability for purpose.

Format: write it as a single essay and structure it with sub-titles. (I will give the sub-title below.)

Structure of the coursework:

Topic:Evaluation of the TATA Motors Limited Corporate Sustainability Report 2013-14

Introduction :
Briefly outline what sustainability accounting is and how it has evolved and what the Global Reporting Initiative is. (20 marks)

Useful Resource:
Global Reporting Initiative(2006) “Sustainability Reporting Guidelines”. Available at www.globalreporting.org.
No need to use information in TATA Motor Sustainability Report in this part.

Body:

Subtitle 1-Company and their stakeholder groups:
Identify three stakeholder groups and briefly discuss how the company engages with them in the sustainability reporting process and how it

identifies and reports on their particular concerns. Some critical evaluation of the content of the sustainability report with respect to

stakeholders is expected. (30 marks)

Three stakeholder groups I picked: Customers,Government Regulatory Agencies and Employees. (on page 14-15 of the report which gives an

introduction of those three groups.)

Reviewing the report is needed in this part. Less additional reference may not needed. Could you label the page of the report when you are

using or analyzing the information on the report ? for my convenience to check.

Subtitle 2- Rating evaluation
Consider to what extent the Sustainability Report (2014) published by Tata Motors Ltd deserves the A+ rating against GRI criteria that it

claims. (20 marks)

Useful source:
1.The material on the GRI website can go into excessive detail but “An introduction to G4: the Next Generation of Sustainability

Reporting” available from www.globalreporting.org.

2.GRI Criteria:
1)Corporate Communications: An International Journal

http://www.emeraldinsight.com/doi/full/10.1108/13563280910931063

2)Corporate Social Responsibility and Environmental Management
Volume 9, Issue 4, pages 215–233, December 2002

You can also use other sources.

Subtitle 3- Criticize Initiatives
Consider to what extent the Sustainability Report (2014) published by Tata Motors Ltd satisfies broader views of sustainability reporting

which criticise initiatives like the GRI Guidelines. Provide reasons for your conclusion. (30 marks)

Writing notes: What I expect you to consider is the view put forward by Rob Gary, who had criticized the quality of reporting that GRI had

produced.  And that will include limitations of sustainability reporting. Also Key differences should be explain if you consider TATA

sustainability reporting different from the norm.

Useful source:
Deegan, C.(2013),’ The accountant will have a central role in saving the planet… really? A reflection on’ green accounting and green

eyeshades twenty years later’, Critical Perspective on Accounting, Vol. 24,pp.448-458

Rob Gray- (2013),’ Back to basics: what do we mean by environment (and social) accounting and what is it for? – A reaction to Thornton’ ,

Critical Perspectives on Accounting, Vol.24,pp.459-468.

Additional reference are acceptable and desirable.

Conclusion
Give a conclusion of the whole essay.
(If the words is exceed the 1700, you can just use subtitle 3 as a conclusion. )