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Strategic Performance Measurement Systems

1. Company Profile & Disclosure of SPMS

You are 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 & Tjan, 2014). Then, examine their SPMS disclosure from publicly available reports such as annual reports, shareholder reviews, sustainability reports, corporate policies and company websites for 2 years, 2014 and 2015. Over the 2-year period (2014-2015), compare & discuss whether there have been any changes in SPMS disclosures in terms of the perspectives, objectives, measures & targets set.

Skills: Report Writing

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