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Advanced Accounting Study notes for Final Exam
ACCT 3004 - Advanced Accounting
4 Found helpful • 21 Pages • Complete Study Notes • Year: Pre-2021
What is social, environmental and sustainability reporting? And what are objectives of CSR? CSR = considers broader stakeholders o Promoting a European Framework for Corporate Social Responsibility, 2001, p. 6 Integrates social and environmental concerns in business operations and interaction with stakeholders on voluntary basis Fulfils legal expectations, also goes beyond compliance and investing more into human capital, environment + relations with stakeholders CSR reporting = publically discloses info about interactions and impacts on various societies and environments Different perspectives of accountability CSR = social + environmental reporting
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