SABMiller plc: The Case for Sustainability

• In Event: Classroom Applications

Abstract

ABSTRACT
This case study focuses on the emerging global issue of sustainability and integrated reporting for organizations. With the pressure on the environment from climate change, increasing global population, and depletion of natural resources, 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 sustainable business reporting frameworks and provides them the opportunity to analyze SABMiller, plc’s sustainability reports. Students learn about the major global sustainability reporting frameworks, the importance of cost/benefit analysis to develop and implement sustainable business practices, the role of the accountant in developing and reporting non-financial performance, and the importance of the assurance function to provide third-party reliability for sustainability reports. Three sections of this course were taught to graduate accounting students at two universities. The students’ perceptions of the case study were assessed upon completion of the case. The results of the assessment were positive indicating the effectiveness of the case study.

Keywords: sustainability reporting; integrated reporting; sustainability reporting frameworks; cost/benefit analysis; assurance

Authors

• Kristine M Brands, Regis University

• Eva K Jermakowicz, Tennessee State University