ACCT20074 Contemporary Accounting Theory Term 1 Assessment 3: Practical Report

Part B: Integrated/sustainability reporting

(a) Compare and contrast the Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) and the International Integrated Reporting Framework of the International Integrated Reporting Council (IIRC) for explaining a holistic view (broader view) of corporate social responsibility reporting in addition to reporting of corporate financial performance. (4 marks)