Potential usefulness of ifrs for sustainable reporting

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Reference no: EM131226464 , Length: word count:3000

Assessment Item

Environmental and sustainability reporting is now a major issue around the world. There are even global guidelines for sustainability reporting (the Global Reporting Initiative--GRI). However, there is considerable variation in the uptake and implementation of sustainability reporting.

One area of interest for academics is what role (if any) the IFRS can play in supporting sustainability reporting. In the academic literature, there have been several studies that have investigated the possibility of IFRS making a contribution in the future.

Required:

Part A -

Provide a brief literature review of what the academic and professional literature (the professional literature can include professional magazines and quality web sites) says about the current and potential usefulness of IFRS for sustainable reporting.

Part B -

Building on your answer to Part A, and from the work you have done in your previous assessment item, report on the current or potential use of accounting standards in the country of your choice (from Assessment Item 1) to support sustainability reporting. If you have chosen a country that offers no information in this area, you are free to choose another country or the European Union.

You may focus on specific standards that offer benefit, or focus on accounting standards generally, but your report must be backed by research.

Your report can include articles from the academic literature, as well as commentary from:

Web sites
Newspapers
Regulators
Financial reports.

Provide your report in the form of a single report, which has:

Executive summary
Introduction
Part A
Part B
Conclusion
References.

Reference no: EM131226464

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Reviews

len1226464

9/30/2016 4:59:23 AM

The assessment document is the criteria of the assignment. The next one is my own assignment based on the same topic. May be in this assignment need to include some information from my previous assessment. Please have a look my assignment and if need to include any information from there to complete the assessment then include it. Thanks. You must reference your sources using the Harvard method. The 3,000 word limit applies to Part A and Part B of your report only. You will be assessed on: Quality of your literature review, Quality of your English expression and the readability (presentation) of your report. You must use the Harvard style of referencing. Proper referencing is expected, and up to 5 marks may be withdrawn in penalty if instances of poor referencing are found.

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