FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER9新会计体系-社会和环境因素影响下的外部呈报.pptVIP

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER9新会计体系-社会和环境因素影响下的外部呈报.ppt

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER9新会计体系-社会和环境因素影响下的外部呈报

PPT t/a Carnegie et al; Financial and Organisational Decision Making Financial Accounting TheoryCraig Deegan Chapter 9 New systems of accounting—The incorporation of social and environmental factors within external reporting Slides written by Michaela Rankin Learning Objectives In this chapter you will be introduced to various perspectives of the responsibilities of business explanations of the relationship between organisational responsibility and organisational accountability various theoretical perspectives that can explain why organisations might voluntarily elect to provide publicly available information about their social and environmental performance Learning Objectives some recent initiatives in social and environmental accounting the concept of sustainable development and how organisations are reporting their progress towards the goal of sustainable development the relationship between sustainability and eco-efficiency and eco-justice issues some of the limitations of traditional financial accounting in enabling users of reports to assess a reporting entity’s social and environmental performance Introduction Discussion has commenced on triple bottom line reporting reporting that provides information about the economic, environmental and social performance of an entity departure from sole economic focus tied to the concept and goal of sustainable development Responsibilities of business Moves to provide information about social and environmental performance implies management of these organisations consider they have an accountability for social and environmental performance, as well as economic performance not a view held universally How does an entity determine its responsibilities? What do its relevant stakeholders consider business responsibilities to be? based on personal judgement of the management involved has implications for the information disclosed perceived responsibility and accountability go hand in hand Accountability The duty to provide