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Issues in enviromental reporting and current developments.
Member rating: No Rating | Words: | Submitted: Mon Jun 19 2006
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CORPORATE REPORTING ISSUE Triple Bottom Line Reporting Executive Summary 1 Introduction 2 Background 3 I. ISSUES IN ENVIRONMENTAL REPORTING AND CURRENT DEVELOPMENTS 4 1. The Issues 4 2. Underlined Limitations 4 3. The current development 5 II. IMPLICATIONS FOR FUTURE ACCOUNTANTS 6 4. The case of Fiji Sugar Corporation (FSC) 6 5. Implications for Accountants 7 References 8 Executive summary To achieve sustainable development, there is an increasing pressure from a wide range group of stakeholders including government regulators, media, consumers, investors, employees, competitors and local communities to require the organizations to disclose their performance against environment, society and economy. To meet the need of the stakeholders, triple bottom line reporting, a new approach to corporate reporting, has been emerged. However, there is a great challenge for organizations to use it in a regulated and standardized way due to a lot of practical issues. This report written mainly focuses on the mostly challenged one-measurement issue in TBL reporting. This has been carried out through five part of process: background introduction,...
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