Corporate Sustainability Reporting
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The slides are lecture slides when I guess lecturing in the Post Graduate Program in Department of Accounting, La Trobe University, Australia. The majority of students attended this lecture are enrolled in Master of Professional Accounting and Master of Finance program. Among them there were also students from Master of Islamic Banking and Finance. This lecture was intended to enlighten students on the importance of Sustainable Development or Sustainability paradigm in accounting. Furthermore, the objective was to encourage students to be involved in Sustainability practice.
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Corporate Sustainability Reporting
- 2. 1. Sustainable Development 2. Accounting and Disclosure 3. Corporate Social Responsibility 4. Corporate Sustainability Reporting 5. What’s next?
- 4. CONFLICT of rights… Whose rights is it??? People vs Nature Present vs Future
- 8. Information Account Economic Account Social Account Environmental Account Sustainability Account Balance??? Ethics & Moral Accountability
- 9. Accounting and Disclosure Mandatory versus Voluntary Law – Guidelines – Standards Numbers versus Narratives Financial measurements Non-financial measurements
- 12. Corporate Social Responsibility Dimensions: The stakeholder dimension The social dimension The economic dimension The voluntariness dimension The environmental dimension (Carroll, 1999; Dahlsrud, 2008)
- 14. What are we looking for? A medium Reporting?
- 15. The Future We Want Paragraph 47 – Rio+20 Engaging major group and other stakeholders We acknowledge the importance of corporate sustainability reporting, and encourage companies, where appropriate, especially publicly listed and large companies, to consider integrating sustainability information into their reporting. We encourage industry, interested government and relevant stakeholders, with the support of the United Nations system, as appropriate, to develop models for best practice and facilitate action for the integration of sustainability reporting into account experiences from already existing frameworks and paying particular attention to the needs of developing countries, including for capacity building.
- 17. What’s next?
- 20. What’s next? A mandatory ‘comply or explain’ regime Mixed response Opportunity versus Challenge
- 21. What’s next? Raise to the challenge Pursue the knowledge
- 22. What’s next? Propose the perspective of accounting as discourse
- 23. Sustainable Development Accounting and Disclosure Corporate Sustainability Reporting Corporate Social Responsibility What’s next? You must be THE CHANGE you wish to see in the world (Mahatma Gandhi)
- 24. Thank you Terima kasih Images are Microsoft Corporation’s all rights reserved
Hinweis der Redaktion
- Outline of presentation as a guideline to achieve the objective of this presentation (to discuss research progress).
- Introduction to my presentation, it is not just about research study. It is a passion that I have for sustainable development.
- Sustainable development in the past 40 years since the UN Conference on the Human Environment in 1972 in Stockholm.
- The most generally accepted and used terminology of sustainable development. . The concept of sustainable development has the ability to attract environmental and equity debate into business (Eden 1994, pp. 160, 165).