ACC30009 Analysis for Competitive Advantage

Your team is required to select two companies from the Top 100 publicly listed companies in Australia that provide disclosure of 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. Based on the relevant literature, discuss the criteria chosen in deciding whether the chosen companies adopt a multi-perspective SPMS (see for example Elijido-Ten and Tjan, 2014).
Examine their SPMS disclosure from publicly available reports such as annual reports, shareholder reviews, sustainability reports, corporate policies and company websites for two years, 2014 and 2015.
Over the two-year period (2014-2015), compare and discuss whether there have been any changes in SPMS disclosures in terms of the perspectives, objectives, measures and targets set and briefly compare the SPMS disclosure of the two companies.

Analyse the companies’ 2014 and 2015 financial performance using appropriate financial measures.
Investigate whether the two chosen companies link their SPMS measures/targets with executive rewards/compensation plans.
Your team's analysis and discussion should explain how the companies have either succeeded or failed to strengthen their competitive advantage over the two-year period you have examined.

your team may use annual reports, sustainability report, shareholder reviews, company websites and library databases such as DatAnalysis and Factiva. Note that another 10 to 20 articles are expected to be examined by your team.