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Identify critical issues in the accounting and accounting theory.
Explain the financial reporting environment especially with respect to corporate social reporting.
Critically assess the reporting practices of the two case companies
Provide a report summarising the purpose of Corporate Sustainability Reporting (CSR) by referring to the Global Reporting Initiatives` (GRI) Sustainability Framework (G3.1).
[Note: you may include in your summary report - a clear description of what sustainability reporting is, what the GRI is doing, and critical assessment the success of their effort to date].
Identify two ASX Top-500 companies multinational companies (available at http://www.slideshare.net/sharetrading/list-of-top-500-australian-companies) and compare their reporting on economic, environmental and social aspects in their annual reports and standalone sustainability reports for the reporting year ending 2014.
[Note: Download their annual report for the reporting period ending 2014 to complete these tasks]
Discuss how the two companies (discussed in Task 2 above) managed `legitimacy` through reporting (i.e. CSR information disclosure) from the perspectives of systems oriented theories.