Write a report based on the assignment details noted below. Your report should be approximately 2500 words not including references, abstract and appendices. You should include a word count on your report. The Assignment is designed to test the following skills: 1. Your knowledge and your ability to research the issues and then apply the information appropriately using judgement

2. Your communication skills – report writing The partners of a large Australian accounting practice have engaged your firm of consultants to provide them with the information necessary to determine whether they should implement a sustainability accounting division in their firm. The partners are aware that many Australian companies are engaging with the concept of sustainability but the partners are unsure of what it really means or how to implement sustainable ways of working in their organisations. They would like to consider the viability of setting up a division to give services in this area to their clients. One of the partners Martha McGregor wants to know if their own practice could benefit from this.

Another partner John Jackson thinks it would be an expensive exercise that would add little to the success of the practice. He believes that the practice should focus on its core business and not worry about "gimmicks". Other partners believe that it would give them a competitive advantage and that it is an important way for them to make a real, positive contribution to the global community.

The partners want recommendations that they can discuss at their next Board meeting, and have asked you to advise them on a vision for sustainability, elements of a sustainability program, ways to engage employees in the program and to provide them with examples of best practice. One of the partners mentioned that they read the Institute of Chartered Accountants case studies on sustainability and would like you to identify some of the sustainability activities which are recommended by the companies in the case studies