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According to Martin and Steele (2010, p.13), "The two principal professional associations in Australia - CPA Australia (the CPA) and the Institute of Chartered Accountants in Australia (the Institute) have indicated their awareness of the significance of issues of sustainability reporting and development of appropriate skill sets in word and in deed. The commitment of both organisations to sustainability principles has been shown by their adoption of, and support for, sustainability-focused reporting approaches and by their opting to take up membership of the Accounting for Sustainability Forum". Martin A and Steele F (2010) Sustainability in Key Professions: Accounting. A report prepared by the Australian Research Institute in Education for Sustainability for the Australian Government Department of the Environment, Water, Heritage and the Arts. In a two-part essay: a. Consider the above. Discuss the stance and initiatives of the Australian accounting profession on corporate social responsibility (CSR) and sustainability. Include your views on the role of accounting and the accountant on CSR and sustainability. b. Discuss the way in which BHP Billiton has demonstrated its social and environmental accountability. NOTE: BHP has been publishing Sustainability Reports or alternatively Annual Health, Safety, Environment and Community Reports for over a decade. Please note: good starting points for your research are: the textbook (Chapter 17); the IFAC's International Guidance Document on Environmental Management Accounting and the websites of the CPA and ICAA. For example, go to: http://www.cpaaustralia.com.au/professional-resources/practice-management/toolkit/environmental-accounting Also go to: http://www.bhpbilliton.com/home/aboutus/sustainability/reports/Documents/2013/BHPBillitonSustainabilityReport2013_Interactive.pdfhttp://www.smh.com.au/environment/bhp-mines-set-to-damage-lifegiving-swamps-20100217-odzf.html http://www.abc.net.au/news/2013-01-07/an-radio-doco3a-ok-tedi/4455092 You may also choose to refer to other media reports on BHP's environmental impact. Please note the following: • Format: Essay • Contribution to overall assessment: 25% • Length: 2000 - 2500 words
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