• April 15th, 2016

Environmental management accounting in business units owned by Wesfarmers Limited

Paper, Order, or Assignment Requirements


Your Group work for a highly respected firm of Management Consultants, specialising in the Australian

retail, industrial and resources sectors.

Your firm has been invited by Mr. Richard Goyder, Chief Executive Officer of Wesfarmers Limited, to

submit a proposal to assist individual business unit managers understand the principles of environmental

management accounting (EMA) in general, and sustainability reporting (SR) in particular. Mr Goyder has

decided to do this because at present these issues have primarily been the responsibility of the Corporate

Office in Perth and he now wishes to make sure his entire senior executive team are aware of their

growing importance to all parts of the company.


Select one of the business units owned by Wesfarmers Limited and write a business proposal to Mr

Goyder that addresses all of the following issues:

  1. Briefly describes the activities of the business unit that you have selected.
  2. Based on Wesfarmers overarching corporate commitment and philosophies regarding the importance

of EMA and SR, explain, using examples, the significance of these to the particular business unit

that you have selected.

  1. Identify and discuss the main environmental factors facing the business unit you have selected and

discuss the operational and reputational risks that the business would face in the event that

environmental issues and commitment to sustainability are not well managed and transparently


  1. Building on your response to 2 and 3 (above) identify the key stakeholders of the business unit and

explain how Wesfarmers corporate EMA strategies and SR reporting frameworks could be adapted,

extended and/or modified to meet the needs of those particular stakeholders.

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