Because of the valuable expertise, you have acquired through your studies in BFA527, you have now been appointed as the sole judge on a new Green Accounting Award being sponsored by an organisation known as Let’s Save this Planet.

There are two entrants in this award, these being:

• ANZ Bank 2021 ESG Supplement

https://www.anz.com.au/content/dam/anzcom/shareholder/2021-esg-supplement.pdf

• Bendigo  Bank 2021 Sustainability Performance Report

https://www.bendigoadelaide.com.au/globalassets/documents/bendigoadelaide/investorcentre/results-and-reporting/sustainability-reports/sustainability-report-2021.pdf

You are required to review the sustainability-related disclosures of ANZ bank and Bendigo bank and determine which organisation produces the higher quality sustainability-related disclosures, and to advise the conveners of the reporting award whether the organisation you assess as being the better/higher quality reporter should actually be awarded the prestigious Green Accounting Award. In doing so, you are to prepare a report clearly providing:

• an assessment of both organisations’ disclosures and why you have come to your final decision about the quality of the respective disclosures;

• In doing so you must be very clear about what criteria (and you will have multiple criteria) you have applied in making your judgements;

• What, if anything, are the key shortcomings of either organisations’ disclosures; and

• why, or why not, you have decided that one of the organisations deserves to receive the reporting award (that is, you need to explain very clearly the application of your criteria, and how that application ultimately culminated in your final decision).