Assignment Requirements:
Write a report of not more than 8 pages (excluding the references) in which you compare the
2022 Sustainability Reports of BP and Shell and highlight the similarities and differences you
observed in the following aspects:
1. GRI Standard Adherence: Assess how each company adheres to GRI standards in their
reporting. Are they following the same GRI guidelines, or are there differences?
2. Reporting Scope: Analyse the scope of the reports, i.e. do both companies cover similar
sustainability aspects, such as environmental impact, social responsibility, and
governance practices?
3. Stakeholder Engagement: Assess how each company engages with stakeholders in their
reporting process. Do both companies disclose their stakeholder engagement activities,
and are there differences in approach?
4. Materiality Assessment: Analyse how each company identifies and prioritizes material
issues. Are there variations in how they determine what is material to their sustainability
performance?
You are required to analyse potential reasons for the variations that you note. For example,
differences could be attributed to the companies’ size, industry focus, geographic locations,
corporate culture, and etc.
The BP 2022 Sustainability Report is available at the following website:
https://www.bp.com/en/global/corporate/sustainability.html
The Shell 2022 Sustainability Report is available at the following website:
https://reports.shell.com/sustainability-report/2022/
Additional requirements:
1. Your report should contain the following sections:
a. TITLE: single line, identifying the subject matter of the report
b. INTRODUCTION: to the report
c. MAIN CONTENT: to address the assignment requirements
d. CONCLUSION: to summarise the key takeaways from your comparative analysis.
For example, what insights did you gain about how different organizations within
the same industry approaching sustainability reporting?
e. REFERENCE: Harvard author-date referencing system, where applicable.
2. You must reference correctly, both in the body of your report (in-text) and at the end of
the document (end-text).
3. Your submissions must be word-processed and presented professionally, using 12pt font
and at least 1.5 line spacing. Ensure your grammar, expression and spelling are carefully
checked before submission. Long direct quotes should be single spaced and indented from
the left margin.