Learning Objective
Reflect on the fundamental and ethical role of Accountants in identifying and promoting stewardship by exploring new standards of reporting in sustainability reporting such as Triple Bottom Line reporting.
Task
Corporations collaborate to help improve sustainable reporting issues around the globe. Accounting academics have been at the forefront of research and theory on social and environmental accounting. Recently practitioners and professional associations have taken an interest in the TBL and GRI. Some authors envisage a role for accountants in improving social justice and contributing to social and environmental benefits on a global level.
Required
1. Discuss some of the reasons for and against the preparation of a Global Reporting Initiative report.
2. Reflect on the fundamental and ethical role of accountants in identifying and promoting stewardship by exploring Global Reporting Initiative reporting.
