ESG505 (Sustainability Reporting): End-of-Course Assessment

Module / Subject / School

ESG505: Sustainability Reporting
Singapore University of Social Sciences

Requirements

Kimly Limited (“Kimly”) is one of the largest food outlet operators in Singapore, principally engaged in outlet management of coffee shops and food courts, food retail services, and brand management.

Question 1 – Based on Kimly’s 2023 Sustainability Report, assess and evaluate the quality of the report using the following criteria:

Reporting principles: Has the report considered all eight elements of Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability Context, Timeliness, and Verifiability? Describe how each element is covered and comment on compliance with guidance.
Stakeholder engagement: Critique the process and assess whether relevant stakeholders have been identified.
Materiality assessment: Critique the process and determine whether both internal and external perspectives were considered in selecting material topics.
Management approach, policies, and targets: Identify and critique the organisation’s approach to managing sustainability issues.
UN SDGs: Comment on the Sustainable Development Goals referenced by the organisation.

Question 2 – Greenhouse Gas (GHG) Assessment

2a – Scope 3 value chain mapping: Based on Kimly’s business model and FY2023 operations, construct a Scope 3 value chain map for the Food Retail segment. Define Scope 3 boundaries, explain assumptions, identify relevant categories and exclude non-relevant categories with justification, and indicate supplier networks contributing to emissions.
2b – Scope 3 emissions calculation: Using the provided FY2023 dataset, choose appropriate emission factors and calculate total carbon emissions (tCO2e) for:
- Category 3 – Fuel- and energy-related activities
- Category 5 – Waste generated in operations
- Category 7 – Employee commute
  Clearly show all workings, justify assumptions, and indicate sources of emission factors.

What We Score

Writer’s Comment

This assessment evaluates your ability to critically analyse corporate sustainability reporting and apply GHG accounting principles in a practical context.

Common challenges include:

Incomplete reporting evaluation: failing to assess all eight reporting principles systematically
Weak stakeholder analysis: overlooking key internal or external stakeholders
Superficial materiality critique: not linking material topics to both internal and external perspectives
Errors in Scope 3 calculations: making unjustified assumptions or misapplying emission factors
Limited critical reflection: failing to comment on alignment with UN SDGs or sustainability targets

Strong submissions clearly:

Demonstrate systematic evaluation of the sustainability report
Provide a well-structured Scope 3 value chain map
Perform accurate emissions calculations with justified assumptions
Include critical insights into stakeholder engagement, materiality, and SDG alignment

General Tips to Improve Your Score

Follow all reporting principles: Use the GRI framework as a reference
Provide clear Scope 3 boundaries and assumptions: Transparency is key
Reference emission factors correctly: Use official sources like the GHG Protocol
Link findings to sustainability impacts: Show critical understanding of environmental and social implications

Why Students Work With Our Experts for This Assignment

Practical sustainability expertise: Ability to evaluate reports and align findings with reporting standards
GHG accounting proficiency: Accurate and verifiable Scope 3 emissions calculations
Structured reporting support: Systematic assessment that meets SUSS expectations
First-time quality delivery: Students achieve marks above 75% without repeated revisions

If you want this Sustainability Reporting assignment done clearly and aligned with university expectations, our team knows exactly how to handle this type of assessment.