Environmental Report

Critically discuss the following statement:

“An environmental or social report might be thought of as seeking to satisfy either the intentions of management or the demands of accountability. Whilst there is some overlap between the objectives there is more conflict here than is generally recognised” (Gray 2000, p.248).

In your essay, you are expected to:

Demonstrate your understanding of Gray’s (2000) view that SER may be undertaken for “management control purposes” or for “accountability, democratic and sustainability purposes”; and critically evaluate whether, in your opinion, the essay statement is correct.

In addressing these issues, you are expected to draw on course readings to explain and justify your views.

4) Marks will be allocated as follows:
a) for the clarity and insight in the discussion of Gray’s (2000) view that SER may be undertaken for “management control purposes” or for “accountability, democratic and sustainability purposes”; and for the critical evaluation of whether, in your opinion, the essay statement is correct – 80%
b) for the structure of the essay, the presentation and layout of the essay and spelling, grammar and punctuation – 15%
c) for the appropriate attribution of sources and effective referencing using the APA style – 5%

General Note:
You are encouraged to make use of the course readings on CSR and SER you have been provided as well as your own independent research and reading. Your evaluation of the statement to be discussed in the essay should have regard to different perspectives, but the evaluation must be your opinion.

COURSE READINGS
Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing and Accountability Journal, 26(7), 1036-1071.
Brown, J. & Fraser, M. (2006). Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape. Business Strategy and the Environment, 15(2), 103-117.
Cooper, D.J. & Morgan, W. (2013). Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making, Accounting and Business Research, 43(4), 418-441.

Dey, C. & Gibbon, J. (2014). External accounts. In Bebbington, J., Unerman, J. & O’Dwyer, B. (Eds.) Sustainability Accounting and Accountability, Routledge: Oxon.

Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment. International Journal of Auditing, 4(3), 247-268.
Hines, R.D. (1988). Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251-261.
Humphrey, C., Lewis, L. & Owen, D. (1996). Still too distant voices? Conversations and reflections on the social relevance of accounting education. Critical Perspectives on Accounting, 7(1), 77-99.
Loftus, J. et al (2015). Chapter 22: Sustainability and corporate social responsibility reporting. Financial Reporting, 1st Edition, Wiley: Queensland.
McNicholas, P. (2009). Maori development: “accounting”, “accountability” and participation in the accountancy profession. Pacific Accounting Review, 21(3), 319-324.

Victoria Business School, VUW (2016). Educating tomorrow’s business leaders at a capital city university. Progress Report 2016: United Nations Principles of Responsible Management Education, VUW: Wellington.