Global Reporting Initiative Research Project Follow the instruction to write 1400words report
You MUST use the given two companies in your report
This is a master assignment you need to be accounting majored
All the work must be original
Turnitin report is required – Marking Guide ACCG 950 Report 2 S1 2019 Required
You are required to choose two Australian companies (other than Brambles or
National Australia Bank as they were workshoped in our group lectures) that
participate in either Global Reporting Initiative (GRI) or Integrated Reporting (IR).
Specifically students identify the two companies, their sustainability or integrated
reports for the same year and collect any further published information on the
company’s approach to sustainability or non-financial reporting. Due 5pm Sunday 9
June 2019.
Completion of the tasks constitute 30% of assessment in this unit.
Using the companies, students are required to individually complete the assignment in
two parts.
1. Based on your two chosen companies, you should compare and contrast in a
Report on their GRI or Integrated Reporting Output and Objectives and make a
judgement on whether the companies’ sustainability reports reflect the
principles of the GRI/IR. (word limit 700 words)
2. Choose one of the companies identified by the group and explain why you think
the chosen company is ethical or not, based on either utilitarian or
deontological/duty-based ethics theories covered in Week 6. Your answer
should consider both actions your chosen company reports that might be viewed
as ethical, and actions your chosen company reports that might be viewed as
unethical. (word limit 700 words)
1(a) Compare & contrast on their Output and Objectives
(i)
(ii)
Compare Co 1 & 2: 4 marks
Contrast Co 1 & 2: 4 marks
1(b) Reflect the Principles of GRI/IR company 1: 3.5 marks
1(c) Reflect the Principles of GRI/IR company 2: 3.5 marks
Sub-total 15 marks
2(a) Define utilitarian and deontological: 1/2 mark each
2(b) Ethical actions: 4 marks
2(b) Unethical actions: 4 marks
2(c) Judgement – ethical or not-ethical: 6 marks
Sub-total 15 marks
2017 CORPORATE
RESPONSIBILITY Report
FEEL PROUD
FOR US, THERE IS ONLY POSITIVE HOSPITALITY
For over 26 years in Australia, AccorHotels’ commitment has always been
guided by respect. Respect for the planet we share and for its inhabitants
who are our employees, guests and partners. Respect for the communities
around us and for the laws and regulations under which we operate.
As Australia’s largest hotel operator, we are fully aware of our responsibility
as a company and economic player. We have always been fully committed
to limiting the negative impacts of our activity and creating tangible benefits
for our employees, guests, partners and investors, suppliers, industry players,
regulators, local community and the environment.
With our 10,000 employees demonstrating, on a daily basis, their commitment
to providing a warm welcome and excellent hospitality for all our guests,
we see our corporate responsibility process feeding into every aspect
of the AccorHotels business.
Hospitality
Approach
Guests
People
Partners
CONTENTS
ENGAGE OUR GUESTS
IN A SUSTAINABLE
EXPERIENCE 36
FEEL PROUD 3
Our Guests 37
Guest Satisfaction and Online
Reputation 37
Le Club AccorHotels and
Loyalty 38
Data Privacy 39
Health and Safety 39
Accessibility 39
Other Initiatives 40
Novotel Inbalance Meetings 40
Mercure Mindful Meetings 40
Eco-Friendly Amenities 40
Cleaning Products 41
Eco-Friendly Transport
Services 41
Electric Car Charging 41
POSITIVE
HOSPITALITY 5
About this Report 6
Message from Simon McGrath 7
Corporate Profile 8
Our Values 10
Sustainability Milestones 11
Commercial Performance
Summary 14
VISION, COMMITMENTS
AND APPROACH 16
Combining Business with
Sustainable Development 17
Materiality Matters 18
Commitments Supported by
the Ethics and CSR Charter 21
Planet 21 2016–2020 ‘Acting
Here’ 22
United Nations Sustainable
Development Goals 28
Planet 21 Tools and Approaches 31
Organisational and CR
Governance 32
ACTING AS AN
INCLUSIVE COMPANY
FOR OUR PEOPLE 42
Our People 43
Staff Training and Engagement 44
Diversity and Inclusion 46
Indigenous Employment
Program 49
Employee Benefits and
Wellbeing 54
Work, Health and Safety 55
Talent and Culture Indicators 57
Community
Buildings
CO-INNOVATE WITH
OUR PARTNERS
TO OPEN UP NEW
HORIZONS 58
Our Partners 59
Sustainable Procurement as Part
of Supplier Relations 60
Engaging Investment Partners
and Franchise Owners 62
Co-Innovating with Our
Partners 62
Outsourced Resources 62
WORKING HAND-INHAND WITH LOCAL
COMMUNITIES FOR
A POSITIVE IMPACT 63
Our Community 64
AccorHotels Community Fund 64
Race to Survive 65
Plant for the Planet 66
AccorHotels Celebrates 50
Years 68
WATCH (We Act Together
for CHildren) 69
SOAP AID 69
Youth Off the Streets 70
Kokoda Youth Foundation 70
Six Seasons of Bunker Bay Garden
Exploration Experience 71
Food
Index
MOVING TOWARDS
CARBON NEUTRAL
BUILDINGS 72
Our Buildings 73
Energy 74
Carbon 78
Water 79
Waste and Resource Recovery 80
STRIVING FOR ZERO
WASTE, HEALTHY AND
SUSTAINABLE FOOD 82
Our Food 83
Healthy and Sustainable Food
Charter 85
HACCP 85
Reducing Food Waste 87
Vegetable Gardens in our
Hotels 88
INDEX 90
GRI Content Index 91
4
Positive HOSPITALITY
Hospitality
Approach
Guests
People
Partners
Community
Buildings
Food
Index
ABOUT THIS REPORT
This is AccorHotels Australia’s second Corporate Responsibility
(CR) Report covering the 2017 calendar year, January 1st to
December 31st.
This report covers AccorHotels Australia’s operating company
including owned, leased, managed and strata hotels. Reporting
of franchise hotels is excluded unless specified.
This report has been prepared in accordance with the GRI
Standards: Core option. AccorHotels is committed to continually
improving reporting processes so that progress of initiatives can
be better monitored.
While the scope of this report is focused on our operations in
Australia, we have also referenced broader impacts as part of
the AccorHotels Global Group. The Global Group also produces
a CR report that forms part of the Global Group 2017 Registered
Document.
6
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Community
Buildings
Food
Index
MESSAGE FROM
SIMON McGRATH
In 2017 we celebrated the 50th anniversary of AccorHotels globally. Over this time, our
company has grown significantly and we now have over 4,300 hotels around the world.
In Australia, our business has achieved significant growth and we operate over 200
hotels, comprising some of the world’s most recognised brands in the industry, including
Sofitel, MGallery by Sofitel, Pullman, Swissôtel, Grand Mercure, The Sebel, Novotel,
Mercure, ibis, ibis Styles and ibis budget.
We continue to grow locally. In 2017 we made significant additions to the network and
opened Sofitel Sydney Darling Harbour, Pullman Adelaide, Pullman and ibis Brisbane
Airport and ibis Styles Hobart. We also welcomed Mercure Orange, Mercure Tamworth,
ibis Styles Adelaide Manor and Mercure Alice Springs Resort to the AccorHotels family.
As the largest hotel operator in Australia, we are fully aware of our responsibility as
a company and economic player. The respect we have for our employees and our
guests is what drives our innovation and commitment to providing a positive hospitality
experience; one that creates links and positive outcomes for all our guests, people,
partners and community while striving relentlessly to reduce our environmental impact.
Contributing to the social and economic development of the local communities in
which our hotels are located is a key focus for our Group. To celebrate AccorHotels
50th anniversary, we honoured everyday heroes – men and women such as firefighters,
police personnel, volunteers, local residents and community workers – and invited them
into our hotels for breakfast and lunch as a way of thanking them for their service. Over
90 hotels around Australia participated in this global event and it was a heart-warming
moment for our Group.
Another key moment for AccorHotels in 2017 was the announcement that we would
relaunch our Inclusion and Diversity Committee. Our guests and employees are at
the heart of everything we do and as a result, the Committee is focused on covering
four key pillars: gender and orientation equality, multicultural, cross generational and
accessibility and ability. We are proud to share the many stories within our business that
attest to our commitment to inclusion for all people, no matter what age, race, sexual
orientation or accessibility.
In November 2017, we were very proud to be awarded a Banksia Award for Large
Business Sustainable Leadership in recognition of our commitment and actions in the
area of sustainability. It was very rewarding to be recognised for our work in the field
and it is a reflection on the work of our employees and their dedication to reducing the
impacts associated with our operations.
At a time when our industry and our Group is undergoing extensive transformation,
more than ever, we will continue to evolve and grow while remaining true to our values
and heritage as we undertake our sustainability journey. Our vision of hospitality is best
expressed through the simplicity and warmth of our tagline, ‘Feel Welcome’.
Simon McGrath
Chief Operating Officer, AccorHotels Pacific
7
Hospitality
Approach
Guests
People
Partners
Community
CORPORATE
PROFILE
The Sebel), midscale (Novotel, Mercure), lifestyle
(Mama Shelter, 25hrs Hotels, Jo&Joe) and economy
(ibis, ibis Styles, ibis budget) establishments.
AccorHotels is a group united by a shared passion for
hospitality and driven by a shared promise to make
everyone ‘Feel Welcome’.
27 years of commitment to corporate citizenship
and solidarity with the Planet 21 program in
Australia.
In Australia, AccorHotels is operated by AAPC Limited
(AAPC), an Australian public company limited by shares.
AAPC Limited manages a substantial portfolio of assets
through its subsidiaries. AAPC Limited’s ultimate holding
company is Accor SA, a company listed on the French
stock exchange.
Buildings
A large portfolio of internationally renowned brands
covering the full spectrum, with luxury and upscale
(Raffles, Fairmont, Sofitel, MGallery by Sofitel,
Pullman, Swissôtel, Grand Mercure, Quay West,
Luxury & Upscale
ACCORHOTELS
AUSTRALIAN NETWORK
208 29,115 12
HOTELS
AccorHotels is the world’s, and Australia’s, leading hotel
operator and offers its customers, partners and employees:
Index
A powerful marketplace and loyalty program –
Le Club AccorHotels.
ROOMS
BRANDS
Midscale & Economy
Globally, AccorHotels is 250,000 women and men in
over 4,336 establishments who look after thousands of
guests every day in 104 countries. Two new hotels open
globally every three days.
As the largest operator of hotels in Australia, AccorHotels
employs more than 10,000 women and men, across 208
establishments representing 29,115 rooms, to look after
more than 9 million business and leisure guests each
year across every Australian state and territory.
Food
NT
9 hotels
WA
16 hotels
SA
11 hotels
QLD
42 hotels
Loyalty
NSW
78 hotels
VIC
44 hotels
ACT
5 hotels
TAS
3 hotels
8
Hospitality
Approach
Economy 28%
Guests
People
Luxury and upscale 30%
Partners
Community
Buildings
DIFFERENTIATED
OPERATING
STRUCTURES
AccorHotels has five main operating structures
–
franchise
agreements,
management
rights schemes (strata hotels), management
contracts, leases and ownership. As part of the
Group’s organisation into the HotelInvest and
HotelServices businesses, all of the owned and
leased hotels are integrated into the HotelInvest
portfolio and are operated by HotelServices
under management contracts.
HOTEL PORTFOLIO SEGMENT –
% OF AVAILABLE ROOMS
Midscale 42%
FRANCHISE AGREEMENTS: Franchised hotels
are operated by their owners. AccorHotels
provides various services to its franchisees,
such as the use of its brands, first and foremost,
and access to the Group’s centralised booking
system. The other services offered to hotel
owners include access to the centralised
purchasing system and to AccorHotels
Académie for employee training. AccorHotels
is remunerated for these services via fees,
including base fees, sales and marketing fees,
as well as through the invoicing of additional
services, where applicable. 38% of the Australian
network is under franchise agreements.
STRATA: Strata hotels are operated by
AccorHotels for individual apartment owners
who together form a ‘letting pool’. The hotel
often includes the reception desk and food
and beverage facilities. AccorHotels receives a
Food
Index
management fee from the apartment owners
for the management of their apartments. To
be consistent with global reporting structures,
Strata hotels are included in managed properties.
MANAGEMENT CONTRACTS: Hotels under
management contracts are similar to franchised
hotels in that personnel are generally employed
directly by the hotel (except for the general
manager who is, in most circumstances, an
AccorHotels employee). AccorHotels only
records the fees paid by the owner and not
the hotel’s revenue. However, these hotels are
managed by AccorHotels. The fees received
include a base fee plus sales and marketing
fees similar to those paid by franchisees, as
well as a management fee corresponding to a
percentage of revenue and, in some cases, an
incentive fee subject to performance criteria.
LEASES: The income statements of leased
hotels are fully consolidated by AccorHotels,
which pays rent to the owner. The rent can either
be fixed or variable. Fixed rent corresponds
to a percentage of asset value, while variable
rent is usually indexed to the hotel’s revenue.
For some hotels, the rent paid by AccorHotels
corresponds to a percentage of the hotel’s
EBITDAR.
OWNERSHIP:
Owned
hotels
are
fully
consolidated. While AccorHotels only receives
fees from franchised and managed hotels, it
records all of the operating income and expenses
in its accounts for owned and leased hotels.
9
Hospitality
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Guests
People
Partners
Community
Buildings
Food
Index
OTHER BUSINESSES
GUEST PASSION
Other businesses include the Accor Vacation Club holiday program, Accor Plus loyalty
program and Qantas Lounges managed by AccorHotels. The commercial activities of
AccorHotels New Zealand, Pacific and Japan also report through AccorHotels Australia.
None of these entities are covered by this report.
Hospitality is our trade, pleasing people is what drives us. Our guests are the driver of
our decisions, of our actions. We put them first, we care for them. We go the extra mile
for them. We enjoy doing it.
INNOVATION
CHANGES TO OPERATIONS
There were no significant changes to the legal structure or supply chain of the
organisation during 2017. A portfolio of 31 Australian leased hotels were transitioned to
management agreements. This is in line with the Group stated strategy to optimise cash
flow generation, reduce earnings volatility and restructure lease contracts into owned
and managed hotels. The change has implications for reported financial results of the
Group.
We heard it was impossible, but together we did it. We stand for bringing guests’ dreams
to life. We dreamed it, we did it, they love it. We are curious, we welcome ideas. We are
free to try, to test, to learn.
SUSTAINABLE PERFORMANCE
We stand for creating value, for as many as possible, over the long term.
2013
2014
2015
2016
2017
194
196
203
207
208
Total hotels (inc. franchises)
OUR VALUES
Our values are embodied every day in our behaviour and in our relationships with
all of our stakeholders, both inside and outside the organisation. They guide our
leadership methods and our actions and give meaning to our efforts, providing us with
a universal frame of reference in a fast-changing world. We are expected to understand
these values, which are the bedrock of the Group’s identity, and to embrace, express
and share them to ensure that they are demonstrated by all employees. By setting the
example, we each have an essential role to play in making these values a strong, living
force in our corporate community.
TRUST
We believe in natural kindness. We support and value each individual and acknowledge
their value. We deliver on our commitments. We say what we do, we do what we say.
SPIRIT OF CONQUEST
Our guests are globetrotters and so are we. We want to be where they want to be. We
explore, we initiate and we develop. We are ambitious for our guests. We make the
impossible possible, we have fun doing it.
RESPECT
We are connected with the world and to others. We enjoy the mix of cultures. We are
proud of our differences. We put you first and we value you, whoever you are. We care
for the planet.
10
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Guests
People
Partners
Community
Buildings
Food
Index
SUSTAINABILITY MILESTONES
HISTORY OF ACCORHOTELS’ SUSTAINABILITY APPROACH
LAUNCH OF
ENVIRONMENTAL
CHARTER
1998
2005
HOTEL
ENVIRONMENT
CHARTER
OPEN
LAUNCHED
The first environmental
charter implemented
by AccorHotels
PLANET 21
PART 1
AccorHotels 8 priority sustainable
development actions
AccorHotels 21 sustainable
development commitments
2006
Tools for monitoring
hotels’ sustainable
development
performance
PLANET 21
PART 2
EARTH GUEST
PROGRAM
2009
2010
2011
2015
The commitments undertaken by
AccorHotels to promote sustainable
development in 6 main areas
2016
PLANT FOR
THE PLANET
PROGRAM
EARTHGUEST
RESEARCH
PLATFORM
SECOND
ENVIRONMENTAL
FOOTPRINT
AccorHotels reinvents
the reuse of bath
towels in the hotel
industry
An open knowledge platform
covering sustainable
development in the hotel
industry
A more in-depth
environmental assessment
to spur progress
FIRST
ENVIRONMENTAL
FOOTPRINT
First hotel group to carry out
an environmental footprint
assessment
FIRST
SOCIO-ECONOMIC
FOOTPRINT
The first hotel group to
calculate job creation and
total GDP
GAÏA LAUNCHED
Updated tool for monitoring
hotel sustainable
development performance
2020
11
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Partners
Community
Buildings
Food
Index
MILESTONES OF 2017
WINNERS
OF BANKSIA
FOUNDATION
AWARD – 2017
LARGE BUSINESS
SUSTAINABLE
LEADERSHIP
AWARD
ROLLOUT
OF THE 2016–
2020 PLANET 21
PROGRAM
$750,000
RAISED FOR
ACCORHOTELS
COMMUNITY
FUND
INDIGENOUS
EMPLOYEES
MAKE UP 5.3%* OF
WORKFORCE
* Excludes franchise hotels.
KEY LOCAL AND INTERNATIONAL AWARDS
AND RECOGNITION
AUSTRALIAN AWARDS
Banksia Foundation Award – 2017 Large Business Sustainable Leadership
Award. The Banksia Awards are facilitated by the Banksia Foundation, a not-forprofit organisation dedicated to the recognition of excellence in sustainability.
The awards are the most prestigious and longest running sustainability awards
in Australia and reward Australian individuals, communities, business and
government for innovation, achievement and commitment to sustainability.
Hotel Industry, HM Award 2017:
Simon McGrath, Australasian Hotelier of the Year
Australian Traveller Magazine People’s Choice Award 2016: Best Value
Hotel Chain
Service to Community – Race to Survive Kokoda Trail
NOTABLE GLOBAL AWARDS
2017 Annual Freddie Awards: Program of the Year and Best Promotion –
Le Club AccorHotels
PLANTED
AND FUNDED
14,013 TREES
NATIONALLY VIA
PLANT FOR THE
PLANET
FEMALE GENERAL
MANAGERS –
REACHED 36%
SIGNED ON
AS OFFICIAL
ACCOMODATION
PARTNER FOR
SYDNEY GAY &
LESBIAN MARDI
GRAS 2018
12
Hospitality
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Guests
People
Partners
Community
Buildings
Food
Index
SUSTAINABILITY INDICES
AND REPOSITORIES
AccorHotels is listed on a number of different indices and standards worldwide:
Euronext Vigeo Europe 120, Euronext Vigeo Eurozone 120
FTSE4Good
Ethibel Sustainability Index (ESI) indices Excellence Europe
STOXX: EURO STOXX and STOXX 600 Low Carbon, EURO STOXX and STOXX
Global Reported Low Carbon, EURO STOXX and STOXX Europe Sustainability,
STOXX Europe and STOXX Global Climate Impact Ex Global Compact, STOXX
Global 1800 Low Carbon, STOXX Global Reported Low Carbon, STOXX Global ESG
Environmental Leaders, STOXX Global ESG Governance Leaders, STOXX Global
ESG Impact, …
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