Ethics and Sustainability Reporting GUIDANCE ON PART B ASSESSMENT

MAN00034M – Ethics and Sustainability Reporting



Question Part B

You are a freshly recruited environmental consultant.  Your line manager has identified a potentially lucrative client for your firm and tasked you to evaluate the current state of climate-related financial disclosures, as defined by the Taskforce on Climate-Related Financial Disclosures (TCFD).  You have been asked to critically evaluate and compare your potential client’s level of TCFD disclosures with that of two competitors and to identify areas of improvement.

In order to undertake the task you have been directed to the TCFD web site, where further information can be found.  Furthermore, your manager requested that you familiarise yourself with Section C (Recommendation and Guidance) of the Final Report (June 2017) of the TCFD, as well as the Implementation Guidance report (Sections A – C).  You manager has supplied these to you.

End of Assessment question



  • Word count
    • 1500 words total


  • Report layout
    • Within the word count you are to include an executive summary, which clearly states which companies were compared and your final evaluation.
    • A structure template is available on the VLE – this is also set out below as an appendix to this document.
    • You are encouraged to include evidence in your report, for example, charts, graphs, quotes, either from the source documents or self-produced.
    • There is no need for a reference list unless references have been used. Similarly, there is no indicative reading beyond the documents listed in the task.
    • The three coding sheets (one for each company) should be attached to the submission as an appendix.



  • You are to undertake the analysis on the set of three companies chosen from the supplied list.
    • The final sample of firms will be made available at the end of term.
    • You should apply the coding analysis grid (the spreadsheet is on the VLE) to your set of three companies to compare the relative level of disclosures.
    • Videos demonstrating how to do the coding and how to complete the coding grid spreadsheet are on the VLE.
    • Every sentence in a relevant section needs to be coded.
    • Please note that the sections in the company reports you will be coding are shorter than the Aviva report we looked at in Week 7.




The information between the lines should go onto the cover sheet

Essay Title (Line 1): TCFD Preparedness Comparison Report 2020

Essay Title (Line 2): Industry:


Word Count:

Make sure to check word count requirements on assignment brief.


Executive Summary

Summary of key findings and relative preparedness of firms.

Approximately 150 – 200 words.


Analyse and discuss findings of the coding.

Include relevant evidence in the form of tables, charts, graphs and/or quotes, as appropriate.

Analyse and discuss findings in the 4 sections, as outlined below.

On average 325 words per section.

  • Governance
  • Strategy
  • Risk Management
  • Metrics & Targets


Attach the three coding sheets.