Social and Environmental Accounting

The usefulness of social and environmental reporting is controversial. Read the following paper:

Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives organizations and the planet. Accounting, Organizations, and Society. 35(1), 47-62. https://doi.org/10.1016/j.aos.2009.04.006

Assignment

Select one report from the following database:

Sustainability Disclosure Database: https://database.globalreporting.org/
Then, choose a single social and/or environmental issue covered within your chosen report and examine the disclosures made on this issue within the report. Critically evaluate the extent to which these disclosures can actually help to address this social and/or environmental issue.

Guidance

You are being asked to evaluate disclosures relating to ONE social and/or environmental issue in your selected sustainability/CSR report. In doing so, you are expected to evaluate the usefulness of your selected disclosures. You might like to consider whether and/or how such disclosure can assist in achieving relevant UN-SDGs.

You are required to reference a range of relevant academic literature covered during the module (available in Resource Lists on Canvas module page). You are also encouraged to expand your reading by using other relevant academic literature to help develop and support your discussions.

You are recommended to reflect on the marking criteria for the assignment when writing up your essay. Details of marking criteria have been put onto Canvas.

You must write no more than 2000 words for your essay, excluding the reference list.