Managerial Finance

Managerial Finance Module Assessment Brief & Grading Criteria

There are two parts to this assessment brief: Part A (50%) requires you to write an essay on sustainability disclosure practices; and Part B (50%) requires you to develop a credit scorecard and critically evaluate its results.

Assessment Part A Managerial Finance and Decision-Making Essay 2,500 words (50% weighting)

Deadline: Sunday 11/01/2026, 23:59

There is growing interest among users of financial reports in businesses disclosing certain information not related to their finances, commonly referred to as non-financial reporting. The most common form of non-financial reporting is sustainability reporting. Sustainability reporting enables companies to communicate their impact on the environment, society, and the economy, allowing them to establish priorities accordingly.

In essay format, address the following two tasks:

1. Explain the usefulness of sustainability disclosure for the users of the financial reports. (approximately 1,000 words)

You are expected to explain sustainability disclosures, including reference to accounting standards, specifically the IFRS Sustainability Disclosure Standards. Using literature, you are expected to critically analyse the benefits of sustainability disclosures to stakeholders.

2. Conduct a comparative analysis of the sustainability disclosure practices of two companies of your choice. (approximately 1,500 words)

You are expected to choose two companies operating in an economic sector of your choice. You should evaluate the sustainability disclosures published by the companies (typically in the Annual Report or Sustainability Reporting). Based on the analytical review of the disclosures, you should make recommendations to both companies.

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