You are required to select two companies from the Top 100 publicly listed companies in Australia that provide some form of disclosure on their SPMS adoption. One firm must come from an environmentally sensitive industry (e.g. mining, chemical or energy/utility sector) while the other must be from a non-environmentally sensitive industry (e.g. insurance or financial sector). Briefly outline the profile of the companies chosen. Using specific criteria in accordance with the relevant literature (e.g. see criteria used in Elijido-Ten & Tjan (2014), determine whether or not your chosen companies adopt a multi-perspective SPMS. Then,examine the SPMS disclosures from publicly available reports (such as annual reports, shareholder reviews, sustainability reports, corporate policies and company websites) for 2 years, 2018 and 2019. Over this 2-year period, discuss whether there have been any changes in SPMS disclosures in terms of the perspectives, objectives, measures & targets set and briefly compare the SPMS disclosures of the two companies.
1) You need to compare not only two years but also two companies.
You also need to use the criteria used in Elijido-Ten & Tjan (2014). I attached the slides from my presentation which contains these criteria.
2) choose companies Commonwealth Bank and AGL energy