Center for Advancing Accounting

SABMiller plc: The Case for ESG Reporting

• In Event: ESG/Sustainability Cases

Abstract

This case study focuses on the emerging global issue of sustainability and integrated reporting for corporations by examining SABMiller plc’s experience integrating Environmental, Social, and Governance initiatives into its corporate mission and strategy. With the pressure on the environment from increasing global population, depletion of natural resources, and climate change, accountants are ideally positioned to support their organizations’ efforts to adopt sustainable business practices and to measure and report sustainable business activity. The case introduces the students to the major organizations that develop sustainable business reporting frameworks and guidance. This provides corporations and organizations with tools to develop sustainability reports and analyze sustainability performance. Students learn about sustainability key performance indicators (KPIs), the importance of cost/benefit analysis in developing sustainable business practices, the role of the professional accountant in sustainability reporting, and the importance of the assurance function to provide third-party reliability and trust for sustainability reports to investors and stakeholders.

Authors

• Kristine M. Brands, United States Air Force Academy

• Mark A. Holtzblatt, Cleveland State University