Financial Accounting Theory

Have some knowledge of the history of social and environmental reporting. 
9.2     Be aware of the meanings attributed to social, environmental, sustainability and triple bottom line reporting. 
9.3     Be aware of various, and sometimes competing, perspectives about the responsibilities of business. 
9.4     Be able to provide an explanation of the relationship between organisational responsibility and organisational accountability. 
9.5     Be aware of the relationship between accounting and accountability. 
Understand the various decision phases pertaining to sustainability reporting (these being: why report? to whom to report? what to report? how to report?). 
9.7     Be aware of various theoretical perspectives that can explain why organisations might voluntarily elect to provide publicly available information about their social and environmental performance. 
9.8     Be aware of some research that explores stakeholders’ demand for, and reaction to, social and environmental information. 
9.9     Be able to explain the concept of sustainable development and be able to explain how organisations are reporting their progress towards the goal of sustainable development
Have some knowledge about the global problem of climate change and be aware of some issues associated with accounting for climate change. 
9.11     Be able to identify some of the limitations of traditional financial accounting with respect to enabling users of reports to assess a reporting entity’s social and environmental performance. 
9.12     Be aware of the organisation known as the Global Reporting Initiative (GRI) as well as have knowledge of the GRI’s Sustainability Reporting Guidelines. 
9.13     Understand the meaning of ‘integrated reporting’ and be aware of the reporting guidance being developed by the International Integrated Reporting Committee


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