The University of the South Pacific
AF301 Major Assignment
Topic: Accounting and Sustainability
Sub-Topic:
A Research Report on Coca Cola Amatil Fiji: Meaningful Disclosures
& Alignment of Company Priorities with Sustainability Reporting
Student Names & ID:
Naomi Samuta - S11175605
Divya Chand – S11170745
Jenika Bhan - S11172515
Darren Naicker - S11121571
Rosalia Ratubola - S1173365
Word Count: 4387 words (excluding appendices & questionnaire)
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Introduction
The Coca-Cola Firm is a publicly traded company, which means it does not have a single
owner, but rather thousands of stockholders and investors all around the world. “The CocaCola Company was founded in Fiji in 1942, but Island Bottlers did not receive the franchise
to make the beverage until February 1972. For almost 40 years, Coca-Cola Amatil Fiji has
proudly provided refreshment to Fijians”. ("Coca-Cola Amatil Fiji", 2021) They are a
substantial contribution to the Fijian economy, employing more than 250 people directly.
Since the factory in Suva began production in 1972, Peter Lee, the marketing manager of
Island Bottlers, claimed the three factories in Fiji—Suva, Lautoka, and Labasa—had
produced 30 million bottles of Coke. Fiji Rugby Union, Netball Fiji, Coca-Cola Games, and
the Vodafone Hibiscus Festival are just a few of the main sports and events that the firm
supports financially.
Sustainability accounting is an useful instrument for detecting, evaluating, and controlling
social and environmental hazards because it recognizes cost saving, resource efficiency and
links improvements in social and environmental concerns with financial possibilities.
According to the research, Coca-Cola Fiji is a sustainable firm since its mission statement
emphasizes business accountability and sustainability. In addition, they made a
pioneering commitment to accomplish their environmental goals by managing "Mission
Pacific," one of the country's most important plastic bottle and can recycling program. As a
result of customers' increased market awareness of corporations, coca -cola's implementation
of Corporate Social Responsibility will result in a significant growth in sales. The brand's
reputation will also improve, resulting in a rise in the stock price, making shareholders
satisfied. As a result, it improves efficiency while also opening up new possibilities. All
stakeholders will benefit as a result of this.
Accounting standards also ensure that financial statements from different businesses are
comparable. Accounting standards make financial statements trustworthy and enable for
more economic judgments based on accurate and consistent information since all
organizations follow the same norms. The Company first adopted IFRS 16 on January 1,
2019, utilizing the modified retrospective method, which does not require the restatement of
comparable information. Meanwhile, the pandemic has had a negative influence on the
company's sales in all countries, resulting in a considerable drop in revenue for 2020. As a
result of its lack of product diversification, COVID-19 has had a negative impact on Coca-
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Cola so far and will continue to do so for the remaining years. As a result of COVID-19's
impact and the predicted limitation on tourism, Coca-Cola Fiji reported volume, revenue, and
EBIT losses, and expects Fiji's economy to remain challenged until international travel
restrictions are relaxed in 2021.
The firm's primary overall issues include, first and foremost, satisfying company priorities
that are aligned in terms of profitability. They integrated their profits by improving the
packaging and quality of the products they manufacture. Along with additional marketing and
promotional activities, consumer retention is the most crucial factor. Another issue is
meaningful disclosures, whether or not companies accomplish their sustainability targets.
Coca -cola prioritizes sustainability and environmental, social, and governance issues as a
core element in how they do business and construct their corporate strategy. It's also
important to know how they grow and report on their business and sustainability initiatives.
Coca-Cola has published a set of sustainability plans and public targets that must be met by
the year 2020. Despite the difficulties they experienced during the year, sustainability
remained a top goal. Further discussions will elaborate more on the Accountability and
Sustainability of Coca- Cola Amatil Fiji.
3
Literature Review
The accounting issues of ‘meaningful disclosures and company alignment of goals with
sustainability reports’, or vice versa, are actually common amongst manufacturing companies
of today. When referring to these as accounting issues, it generally means a company or an
entity’s lack of meaningful disclosure in terms of how sustainable all their business processes
are, not just their manufacturing process. In terms of a company or an entity’s alignment of
goals with their sustainability report, it generally means the negative differences between
their financial status and what they report as ‘sustainable’. In this review, we will analyse the
arguments of Riaz and Mohammed in their article: “Sustainability Reporting in Fiji Listed
Companies: A Voluntary Disclosure Perspective using Legitimacy Theory” (2021) and
justify its relevance to the companies of Fiji.
In terms of the issue of meaningful disclosures on the sustainability of companies in Fiji, Riaz
& Mohammed state that 75% of companies choose not to disclose how sustainable their
practices are or provide some form of social and environmental reporting to their report users
(Raj & Azam, 2021). Because of this lack of meaningful disclosure provision, or standard
disclosure for that matter, the recognition of Fiji as only a developing country is prolonged
and so are the high profit potentials of local companies. This can also be attributed to the
Fijian government's policy that allows companies to choose whether or not to report on vital
environmentally impacting information as such. From thereon, one can establish that the
issue of meaningful disclosures and company alignment of goals with sustainability reports,
with reference to companies in Fiji, are in fact linked. As aforementioned, the high profit
potentials of the companies who choose not to disclose information are pushed back because
users are not aware of what those companies are doing to maintain and improve the
environment. As stated by Green Buoy Consulting, “Many customers are more likely to
purchase from companies that share their environmental metrics” ("Why Sustainability
Reporting is Important", 2021). Hence, in simpler terms, the more transparent and
accountable companies are with their sustainability disclosures, the more likely they are to
increase profits which in turn, align their company goals with their sustainability reports.
Moreover, although more companies within the country are now voluntarily reporting on
their sustainability, the majority who choose not to are the ones that contribute to the lag in
the country’s economic development as the lack of disclosure provision hinders them from
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reaching their full profit-making potential. As Riaz & Mohammed also argued, companies in
Fiji only usually report on what they are required to and those that actually provide
sustainability disclosures do so because they feel the social and environmental pressure
applied by multinational companies in Fiji (Raj & Azam, 2021). It is important to note that
MNC’s in Fiji such as Coca Cola and McDonalds are required to provide their social and
environmental reports as per their home country’s (USA) mandates. Therefore, we can
establish that the government can drastically improve the economy if they make it mandatory
for local companies to report on their sustainability or provide some form of social and
environmental reporting to their users.
5
Research Objectives
The aim of this report is to establish how meaningful Coca Cola Amatil Fiji’s sustainability
disclosures are to their report users and whether or not their company priorities align with
what is reported in their sustainability reports over the last 5 reporting periods i.e. from 2017
to 2021. The analysis of the factors that contribute to the two issues of meaningful disclosures
and company alignment of priorities with sustainability reports can help with future
comparisons researchers or company managers may want to make in terms of local
companies profitability and the economic development of the country.
Objectives
● Evaluate how Coca Cola Amatil Fiji’s priorities align with their sustainability reports
in terms of profitability.
● Find out how meaningful Coca Cola Amatil Fiji’s sustainability disclosures are to its
report users.
● Find out whether or not they meet their sustainability goals in terms of environmental
accounting.
6
Theoretical Underpinnings
Theories that explain accounting disclosures are known as system based theory, and is used
as a strategy to manage relationships of firms with the systems it operates. The key concept is
that the whole is greater than the sum of its parts. System based theory aims to explain and
generate theories about features that emerge in complex systems that do not appear to occur
in any one system on its own (Online MSW Programs, 2020). Stakeholder, legitimacy and
institutional theories are all system based theories. These theories look at entities as part of a
larger social system in which entities are impacted or affected by the society in which they
operate, such as through inputs, values, and so forth. Entities also affect or influence society
such as through positive and negative externalities.
Stakeholder theory highlights the importance of business executives understanding and
accounting for all of their company's stakeholders who have an impact on and are impacted
by their operations. It connects a company's relationships with its customers, employees,
communities, suppliers, investors, and other stakeholders. According to the theory, a
company should generate value for all stakeholders, not just shareholders. In the study of
corporate ethics, the theory has become an important topic. Stakeholder theory has shaped
how businesses handle corporate social responsibility and community involvement (Ledecky,
2020). Business executives must engage with stakeholders on a consistent and determined
basis, according to stakeholder theory. Stakeholder theory ideas can help a company achieve
more engaged workforce and higher returns on corporate social responsibility activities.
Moreover, the legitimacy theory is a technique that aids organizations in implementing and
developing voluntary social and environmental disclosures in order to fulfil their social
contract, which allows them to achieve their goals while surviving in a volatile and
unpredictable environment. “Organizations obtain legitimacy by behaving and operating
within the terms of the social contract that is; the entity’s action must be congruent or aligned
with society’s expectations” (Schiopoiu Burlea & Popa, 2013). When an organization's
operations violate moral principles, the society sanctions it severely; these sanctions may
even lead to the organization's failure. The organization must justify its existence via legal
economic and social actions that do not harm the society in which it operates, as well as the
environment. Under legitimacy theory, entities have no inherent right to use resources.
In today's organizational study, institutional theory is a popular viewpoint and it provides a
complementary perspective to stakeholders and legitimacy theory. It comprises a wide and
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diverse collection of theoretical and empirical study that is united by a focus on shared
cultural understandings and expectations. The acceptance and dissemination of formal
organizational structures, such as written policies, standard procedures, and novel forms of
organization, is frequently explained using institutional theory (David, Tolbert & Boghossian,
2019).
In light of the above discussion, it is evident that stakeholder theory is applied to the
company Coca-Cola. Stakeholder theory was used by the Coca-Cola company to visualize
the impact on the supply chain if the affiliates' workers were affected, and the decision was
reversed. During these extraordinary circumstances, Coca-Cola's team and management
demonstrated courage, agility, and resilience in order to meet the company's immediate
priorities, which included ensuring the health, safety, and well-being of its employees;
supporting the resilience of its customers and stakeholders; and ensuring the continuity of its
operations and financial flexibility.
Stakeholder theory combines both a recourse and a market-based perspective. This is used to
identify each company's significant stakeholders and the conditions under which each group
should be treated (UKEssays,2018). Stakeholder theory offers the advantage of allowing
management to focus on meeting the firm's commitments to its shareholders, who are often
straightforward and uniform in their interests. The strategy of Coca-Cola is similar in that it
prioritizes transparency, inclusivity, consistency, and accountability to its stakeholders. Many
local and global organizations are involved in its stakeholder engagement, which covers a
wide range of topics including environmental protection, social and economic improvement,
industry initiatives involving some of Coca-Cola’s biggest competitors, and programs that
work hand-in-hand with communities where they can make a difference (The Coca-Cola
Company, 2019). A diverse variety of stakeholders contributes to the progress and evolution
of their sustainability goals.
The involvement of Coca-Cola with its stakeholders improves their bonds and enables them
to make better business decisions and fulfil their obligations. It must function for the
advantage of all stakeholders, since it provides an atmosphere that promotes social wealth for
all, as well as a proper balance of economy and ethics. Coca-Cola has built trust over the
years by operating safely, sustainably and also addressing issues that are important to the
publics. They connect directly with people in the markets where they operate, particularly
those who live near their bottling operations. Coca-Cola's management has been establishing
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green management practices for the benefit of all of the company's stakeholders over the
years, and is trying to provide optimum value to all stakeholders (“Stakeholder Engagement”,
2021).
Research Methods
For this assignment, one of the research methods conducted and the information collected to
support the research, the team used scientific (positivist) research. Scientific research is
described as the systematic collecting, analysis, and interpretation of data using scientific
methodologies that have been developed over time. The research data disclosed are from a
primary source that is the annual reports of Coca-Cola Amatil (for the past 4 years). All
relevant and appropriate statistical research information relating to accounting and
sustainability has been disclosed. The information from the annual reports covers how CocaCola Amatil prioritizes issues like climate change and brings positive sustainability changes
in the organisation for a better future.
These 2020 goals are aligned with, and embedded in, the broader business strategies to
deliver long-term sustainable business value. In the past three years that is; 2017, 2018 &
2019, Coca-Cola Amatil conducted a materiality evaluation with internal and external
stakeholders to examine their sustainability priorities. This review confirmed that their
sustainability framework is focused on the most important areas where they can have the
greatest impact, but they acknowledge that stakeholder concerns about sustainable packaging,
consumer wellbeing, climate change, and human rights have grown, and they will continue to
prioritize these areas (Annual reports, 2018).
To create long-term sustainable business value, these 2020 objectives are connected with and
embedded in Coca-Cola's broader business strategies. For better sustainability to be achieved
in the year 2020, the company had aimed to: implement and embed their Human Rights
Policy; have a zero-harm workplace; have at least 30 percent of Board, Senior Executive and
Management positions held by women; and improve depth and breadth of representation
across all functions and businesses; reducing the carbon footprint of the ‘drink in your hand’
by 25 percent; use 60 percent renewable and low-carbon energy in the operations; developing
the business case for 50 percent recycled PET in all PET containers in Australia including
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carbonated soft drinks; screening 80 percent of supplier spend with responsible sourcing
assessments; and allocating the equivalent of 1 percent of EBIT to community investment
programs (Annual report, 2019).
Additionally, there were questionnaires used as a research method to complete this
assignment. The questionnaires were designed in 2 sets i.e. for employees and customers to
provide us with feedback. A questionnaire can be interpreted as a naturalistic research as it
may involve theory, experience of events and exploration of flexibility. Naturalistic research
is a method used to observe subjects in a normal environment or its natural surroundings.
Through a questionnaire, the team was able to collect data and perform analysis related to the
company's sustainability. Questionnaires are a way in which we were able to get information
about Coca-Cola’s sustainability programs, its contribution towards the environmental
wellbeing, and how the company is performing during the global pandemic in maintaining
sustainability.
10
Analysis & Discussion
How Sustainable is the manufacturing process of Coca- cola Company?
Coca-Cola Fiji - Sustainability Rating
70%
PERCENTAGE (%)
80
60
30%
40
20
0%
0
Not Sustainable
Sustainable
Very Sustainable
RATING
Figure 1: Sustainability Rating
Source: Questionnaire
The Company is committed to long-term development and inclusive growth as a responsible
corporate citizen, and has spent the last several years focusing on issues such as water, the
environment,
healthy living, social advancement,
gender
equality and women's
empowerment. Seventy percent of the employees of coca -cola Fiji, said that the company is
very sustainable and Thirty percent said it’s just sustainable, despite the challenges they are
facing in terms of meaningful disclosures. Company has organized a scheme/ drive known as
Mission Pacific, which stimulates individuals to use and recycle bottles in order to achieve
the ESG goals. These are the images of Mission Pacific voluntary workers, who engaged in
the drive and helped in the collection of bottles for recycling.
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Images: Mission Pacific Volunteers
Source: Google Search
Do you think the Company is contributing to Fiji’s environmental wellbeing?
Company's Contribution to Environmental wellbeing
20%
80%
YES
NO
Figure 2: Company’s contribution to environmental wellbeing
Source: Questionnaire
Coca-Cola Fiji is dedicated to performing all of its business operations sustainably, with a
focus on environmental impact and long-term success. The Company believes that
environmental performance is everyone's duty, and that all workers are responsible for it.
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However, eighty percent (80%) of Coca-Cola employees and consumers believe the
corporation makes a significant contribution to Fiji's economic and environmental well-being.
The firm has discovered ways to increase efficiency, avoid pollution, reduce emissions, and
recycle waste. Additionally, it aims to safeguard watersheds by conserving water and
processing wastewater, as well as the environment by lowering energy usage and coolant
emissions. Indeed, the corporation has begun to implement these measures in order to avoid
causing harm to the environment and the general population. On the other hand, 20% of
respondents believe that Coca-Cola is hazardous to Fiji's environmental well-being since it
emits dangerous gases and pollutes both air and water, affecting not just humans but also
marine life. Even the coke they make has the potential to harm people who consume it,
resulting in a variety of serious health problems.
What effect did Covid 19 have in maintaining the sustainability of manufacturing processes?
Effect of Covid 19 when maintaining sustainability
90
80
70
PERCENTAGE (%)
60
50
40
30
20
10
0
DIFFICULT
NO EFFECT
EFFECTS
Figure 3: Effects of Covid 19 when maintaining sustainability
Source: Questionnaire
The coronavirus epidemic has affected people all around the world Coca-Cola is attempting
to keep the virus from spreading further while simultaneously satisfying the needs of its
consumers, staff, and communities. The Coca-Cola Company has pushed the majority of
office staff to work remotely in accordance with guidelines to limit large gatherings and
enhance social distance. 85 percent of employees said that they considered it was normal and
that it had no impact on preserving the sustainability of the manufacturing process during the
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pandemic period since production was lower and there were fewer personnel, but they were
still able to keep the firm running. One of the workers noted that they based their actions on
the company's objective, which is to replenish the world and make a difference, as well as the
dedication to sustainable and ethical sourcing, throughout the initial part of the crisis.
However, due to lockdown and travel limitations, a small percentage of employees (15%)
found it difficult.
5-year Profitability trend of Coca – Cola Company
5 year profitability trend of coca -cola company
500
445.2m
450
374.4m
400
MILLION ($)
350
300
279.0m
246.1m
250
179.9m
200
150
100
50
0
2016
2017
2018
2019
2020
YEARS
Figure 4: 5-year profitability trends for Coca- cola company
Source: Questionnaire
Coca -cola is the world's largest beverage corporation, with profits in the millions and
billions. From 2016 to 2017, the net profit after tax increased by 34.2 percent. Profits
increased dramatically as a result of increased production and efficiency. The introduction of
new items enabled customers to buy more, increasing the company's profitability. Then, in
2018, due to greater administrative and advertising expenditures, there was a drop. However,
the massive effects of the Covid 19 epidemic caused a significant drop from 2019 to 2020. As
a result, the company's net profit after taxes dropped by 51.8 percent. Due to the closing of
borders, there were no tourists in the nation, which resulted in fewer consumers or buyers,
resulting in lower profits.
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Limitations of Research
Every research strategy has prospective limitations whereby researchers should take heed of
its importance and consider these limitations and strive to minimize their individual impacts.
According to Theofanidis and Fountouki (2018), an “imposed” restriction that is out of the
control of the researcher is called a limitation. While doing the project, we have found out
some of the limitations of the research data that we have obtained.
Firstly, due to the current pandemic, expected results of the interview of top level
management was a challenge, hence, the only exception was to prepare and distribute
questionnaires to the middle level management. The designing of the questionnaire took a
considerable amount of time as two sets of questionnaires were designed, respectively, for the
employees and customers of the company to survey. On awaiting the filled questionnaires,
we had to overcome a hurdle as a few of the low level management were not able to answer
since they were not aware of the manufacturing processes, henceforth, links were created and
sent through google docs to other middle level staff.
However, since this study was based on a case study approach and the results were not
subjected to rigorous scientific testing; professional judgment was used in interpreting the
findings. In addition, one of the limitations in obtaining the research data in regards to
secondary research. The sustainability reports provided are up until the year 2020, and as
such the results that we have gained are not official based upon the middle level management
and the customers in maintaining the sustainability of the company.
Furthermore, another limitation is gaining the knowledge of the packaging of plastic bottles
which are 100% recycled plastic since it is made in Australia (Coca-Cola AMATIL Fiji
Limited, 2020). There is no direct information that could confirm its ongoing process
especially during the recent lockdown in Fiji.
15
Recommendations
Sustainability in any organization allows for greater growth and reputation and increases
public interests for the company. One may question the relation; thus, an organization been
able to accommodate for the public, environment and its employees in the process of
producing goods and services are able to avoid lawsuits and maintain a strong social ground
and increase value of the product, because at the end of the day, production and
industrialization should be safe and have less risks on the participants as well as the globe.
Moreover, utilizing coke cola 2019 annual report and 2020 sustainability report, we will
discuss some important aspects of the company’s sustainability and comment on
recommendations.
According to Coca Cola’s International Annual report 2019, there is a great emphasis placed
in the annual reports regarding how well resources have been utilized and how they have
catered for greater sustainability with statistics and comparability of their process from recent
years to date. Such a large company having branches all over the world is quite impressive
when it comes to their transparency of their sustainability standards.
With sustainability in place, the major aspects for any business are the environment, climate
and employees.
Coca Cola’s priority to ESG issues:
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CCA has put in a lot of work to:
● Enhance product value through further innovations that contain less health issues and
increase consumer preferences
● Avoid wastage, by limiting or controlling their water consumption per product as well
as other resources
● Limiting their use of non-renewable and reducing usage of toxic packaging
However, Coca Cola faces struggles with maintaining sustainability whilst increasing
production and thus often gets criticized due to their plastic productions and water usage.
Meanwhile there are very recent claims that express that Coca Cola has not followed its
sustainability strategies. The statement below shows the deception.
“It touts its goal to collect and recycle one bottle or can for each one it sells by 2030. Coke
also claims that its plastic bottles and caps are designed to be 100% recyclable. The
Complaint presents a number of examples of these allegedly misleading statements across a
range of mediums, including on its website, in advertising, on social media, and in other
corporate reports and statements” (Baroni, 2021)
Thus, due to this issue, Coca Cola is currently being sued, thus the major weakness for this
Company’s sustainability report is the how much truth it holds and how they are audited that
it falsifies the content that it has. Thus, the weakness is that the reports lack credibility and
inaccurate information, thus a recommendation is to work with the GRI and to allow such
international sustainability programs access them in such a way to allow accurate reporting to
avoid mis interpretations and manipulation of information.
Thus, violations in their corporate reports compared to what they deliver is an offence and
thus is bearing the consequences. Thus despite statistics and other impressive information, the
weakness of their reports is how much of it is true, which requires a lot of clarification and
international standards relating to sustainability need to be taken a good look and verification
before publishing.
One piece of distorted information can ruin the entire report and outlook for the company,
thus allowing more organizations test their products and conducting more assessments on
their products need to be initiated more and such results should be disclosed and be
transparent to the public to allow for improvements in the future, rather than dealing with
large monetary consequences in the future.
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Conclusion
In conclusion, we have established that CCA Fiji priorities are aligned with what is reported
in their sustainability reports over the last 5 financial periods i.e. 2017-2021. Despite the
heavy administration costs incurred for the financial period 2017-2018 and the COVID-19
lockdown in 2019-2020, the company managed to maintain a sizeable amount of net profit
over the 5 year timespan while ensuring proper practices were in place to maintain the
wellbeing of the environment. In addition, the company's disclosures on how they are
maintaining sustainable processes are meaningful to their report users, which primarily
consist of consumers, stakeholders and investors. While the employees do regard the
company as one that promotes sustainability, the general public who have been consumers of
the company's products since the year 1972 (Mitchell, 2021), have witnessed CCA Fiji's
efforts to be environmentally friendly through the Mission Pacific initiative, which has been
in force for over a decade. Finally, in terms of environmental accounting, it is evident that
CCA Fiji is striving to achieve their sustainability goals each year not only through their
manufacturing process but also through other vital business processes that contribute to the
company's constant profitability. Voluntary disclosure on how sustainable their practices are
and the preparations of their sustainability reports over the last 5 financial periods prove that
they understand the value of environmental accounting, which is an important process to
undertake in order to keep profits and company reputation maintained. Therefore, Coca Cola
Amatil Fiji has provided and can be assumed to continuously provide its stakeholders,
consumers and investors with meaningful disclosures on their sustainability efforts and
ensure that company priorities are aligned with what is reported.
18
References
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from https://www.ccamatil.com/au/Investors/Annual-reports/2017-Annual-Report
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Appendices
Project Plan
Introduction: [done by Divya]
-
What the business is about (the history/ nature)
-
Defining Accountability & Sustainability in relation to Coca- cola Company.
-
Identify which standards are used by the company (IFRS, IASB etc.)
-
Main challenges and issues faced by the company in terms of Covid 19 or even in
normal period.
Literature Review: [done by Naomi]
-
Nature of the operations
-
Company priorities with sustainability reports (how coca – cola aligns the priorities,
how they integrated their profitability)
-
Meaningful disclosures in regards to the company’s sustainability reporting.
Research Objectives: [done by Naomi]
-
What the project will be based on
-
States what are we doing in the project ahead
-
The purpose of the research
Theoretical Underpinnings: [done by Jenika]
-
Identify which theory will apply (stakeholder, institutional, or legitimacy)
-
Explain how the theory will apply to this context with examples
Research Methods: [done by Jenika]
-
State which methods are used (Questionnaires, interviews, case study, internet or
books etc.)
-
State whether it is scientific or naturalistic research method
Analysis & Findings [done by Divya]
-
Summary tables and charts
-
data gathered from the questionnaires
Limitations: [done by Rosalia]
-
stating the limitations of the research methods
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-
Stating what challenges the group encountered while doing the projects and collecting
the data about the country.
Recommendations: [done by Darren]
-
Suggesting on the improvements of accountability and sustainability reporting of
Coca – cola Amatil Fiji.
Conclusions: [done by Naomi]
-
Answering the problem statement on to how those challenges or issues that the CocaCola Amatil Fiji are facing, can be solved.
References: [done by all members]
-
Journals
-
Internet
-
Questionnaires
-
Articles
Appendix: [done by Divya]
-
Raw data ( including the graphs, charts)
-
Project plan
Graphs & Charts
Figure 1
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Figure 2
Figure 3
Figure 4
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Figure 5
Figure 6
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Questionnaire
The University of the South Pacific
AF 301 Assignment Questionnaire – Coca – Cola Amatil Fiji
1. Do you think the goals/objectives of the company are reflected in the current
manufacturing processes?
o Yes
o No
2. How sustainable would you rate the manufacturing processes of Coca Cola items?
o Not sustainable
o Sustainable
o Very sustainable
Other:
_________________________________________________________________________
3. Do you truly think the company is contributing to Fiji’s environmental wellbeing? If
yes, how so?
__________________________________________________________________________
4. Out of all manufacturing processes Coca Cola engages in, which do you think is the
most sustainable and least sustainable?
___________________________________________________________________________
5. How strict are your superiors/executives when it comes to sustainable practice in the
workplace?
o Not strict
o Strict
o Very strict
Other:
_________________________________________________________________________
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6. When an operation malfunction occurs such as machine breakdowns, how long does the
recovery process usually take?
o Less than a week
o Within a month
o Within a year
Other:
___________________________________________________________________________
7. Over the last 5 years, would you say that the company has strived to maintain and
possibly increase sustainability within their practices? If yes, please give an example.
__________________________________________________________________________
8. Do you think the lockdowns brought about by COVID-19 (beginning 2020) made it
easy, difficult or had no effect on maintaining sustainability of manufacturing
processes? Please explain your answer.
__________________________________________________________________________
9. Why do you think Coca Cola executives voluntarily report on the company's
sustainability in the financial reports?
__________________________________________________________________________
10. Do you think reporting on the company's sustainability increases/decreases/has no
effect on their profitability? How so?
__________________________________________________________________________
Thank You. 
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