Contemporary Issues In Accounting


You are required to choose two Australian companies that participate in either Global Reporting Initiative (GRI) or Integrated Reporting (IR). Specifically identify the two companies, their sustainability or integrated reports for the same year and collect any further published information on the company’s approach to sustainability or non-financial reporting. Using the companies identified by the group, students are required to individually complete the assignment in two parts.

1.Based on your two chosen companies, you should compare and contrast in a Report on their GRI or Integrated Reporting Output and Objectives and make a judgement on whether the companies’ sustainability reports reflect the principles of the GRI/IR.

2.Choose one of the companies identified and explain why you think the chosen company is ethical or not, based on either utilitarian or deontological/duty-based ethics theories covered in Week 8. Your answer should consider both actions your chosen company reports that might be viewed as ethical, and actions your chosen company reports that might be viewed as unethical.

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