Complete 9 pages APA formatted article: Company Performance Critical Analysis. The company focuses on developing sustainable energy future for the consumers, community and investors by exploring the s

Complete 9 pages APA formatted article: Company Performance Critical Analysis. The company focuses on developing sustainable energy future for the consumers, community and investors by exploring the suite of reduced emission and renewable energy creation opportunities (AGL Energy Limited, 2014). This document gives a two-year analysis of the financial report for AGL Company for the year ended 30th June 2013 and 2014 in order to examine the company’s performance for the period. The financial report of the company provides the shareholders and other stakeholders with information on social, environmental, governance, risk issues affecting the company as well as the financial performance during the respective years.

AGL is the consolidated entity with four reportable functional sections, and the results of each section are reported according to the reporting structure of the internal management during the reporting period (AGL, 2014). The four operational sections include Merchant energy, retail energy, upstream gas and energy investments. Merchant Energy develops, operates and sustains assets for power generation. Also, they manage risks related to obtaining and distributing natural gas and electricity to its retail and wholesale clients. Merchant Energy distributes natural gas and electricity to consumers and offers energy efficiency and carbon management services (AGL, 2014). Retail Energy segment sells natural gas, electricity and products and services associated with energy to residents and small scale business clients. Upstream Gas section deals with the exploration of gas, development and production of tenements and facilities for storing gasses (AGL, 2014). Energy Investments consist of Diamantina Holding Company Pty Limited and equity accounted investments in the ActewAGL Retail Partnership. It owns the Loy Yang power station and the nearby coal mine that is currently reported in the Merchant Energy operating segment (AGL Energy Limited, 2014).