| corporate sustainability reporting – Identify and explain the objectives of the global reporting initiative (GRI) sustainability reporting guidelines with specific reference to : a. the criteria that an organization should apply in preparing a sustainability reporting in accordance with the G4 sustainability reporting guidelines and b. the reporting principles with respect to defining report content and defining report quality – Explain the features of systems -oriented theories (legitimacy theory, stakeholder theory and institutional theory) with reference to both the prescribed text for this subject (Deegan, 2014, Financial accounting theory, 4th edition, chapter ) and the research literature that has empirically examined the application of these theories (evidence of extensive research beyond the prescribed texts it required. should refer to journals such as Accounting forum, business strategy & the environment (john Wiley $ sons, Inc), the international journal of accounting, journal of business ethics which are available on the electronic journals ) – Identify two multinational companies from the Global 500 in 2015 (available at http://money.cnn.com) and compare their reporting on economic, environmental and social aspects in their annual reports and standalone sustainability reports for the reporting year 2014 | |||
| Instruction: |
should use with reference to Global rorting initiative website Global 500 companies Deegan, C financial accounting Theory 4th Ed, McGraw Hil 2014 typed using word document and double-spaced with a normal margin. |
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