Suggest an approach that would require a tobacco producing organisations such as British American

Tobacco to produce a report that addresses the “Triple Bottom Line (TBL)”.

Students are required to answer this question in a structured organised format in up to 2000 words. IF required a

short Appendix that won’t be included in the 2000 word limit may be included. However, the emphasis for marks

allocation will be on the 2000 word submission not the Appendix.

How you organise and present your suggestions is important. Marks are allocated for content, originality, structure,

spelling/grammar, and referencing.

Students should consider the possibility of a TBL report that is concise 1-4 pages only, with detailed notes similar

to those found in traditional accounting reports. The TBL report that you suggest should not be designed to replace

traditional financial reports. Consider the TBL report as a supplementary report that coordinates the disclosure of

TBL information so stakeholders can access information in a single place in the annual report that could become

mandatory disclosure in the future.

Examples from the BAT 2014 annual report can be used as part of suggestions made as well as other suggestions

you think may be appropriate for this industry. Suggestions can be a departure from traditional accounting

disclosure practices. That is, new and different suggestions could be made but they should be fully explained and

should be related to BAT and not any other business or industry.

Students are encouraged to research and review a number of sources in deciding how to best address the suggested.

use British American tabacco 2014 annual report as one of the references