QUESTION ONE -
a) Critically evaluate the efficiency and difficulties of sustainability accounting.
b) Choose a company that interests you (a large company with 500 employees or more and an annual turnover exceeding £100 million), then search for their sustainability report (it might be called responsibility report, report for the environment, social report...etc.)- the report should not be less than 25 pages long.
1) Based on the literature that evaluate the stages of sustainability, evaluate the sustainability stage of your company, and give support to your argument from the literature and the report.
2) Based on the G4 General Standard Disclosures about stakeholders' engagement (G4-24, G4-25, G4-26 and G4-27), identify how the company have engaged with its stakeholders, then discuss the importance of stakeholders in achieving sustainability.
QUESTION TWO -
a) The Six Principles of PRME (Principles for Responsible Management Education) provide a United Nations-supported framework for Higher Education Institutions (HEIs), and especially management and business programmes, to embed corporate sustainability in education, research, and campus practices.
You are required to choose either the first three principles (1, 2 & 3) or the last three (4, 5 & 6) and provide a critical evaluation of those principles with examples for at least 2 UK Universities reports.
b) Provide a brief outline of IR (history, background, where and why it came to force, why it is popular...etc.), discuss what does value creation term mean and critically evaluate the internal and external benefits of the IR.
QUESTION THREE -
a) Provide a brief outline of the IASBs current project to update the conceptual framework with focus on Chapter 6 Measurement
b) Reviews IFRS for SMEs and critically evaluate the benefits and international (application) problems of IFRS for SMEs to small business