Academic journal article Journal of the International Academy for Case Studies

Voluntary Sustainability Reporting: A Case Exploring Ethical, Regulatory, and Strategic Considerations

Academic journal article Journal of the International Academy for Case Studies

Voluntary Sustainability Reporting: A Case Exploring Ethical, Regulatory, and Strategic Considerations

Article excerpt

CASE DESCRIPTION

The primary subject matter of this case concerns ethical, regulatory, and strategic considerations that may arise relating to voluntary sustainability reporting by business organizations. The case explores the issues from the perspective of accounting professionals and corporate decision makers involved in the reporting process and presents ethical dilemmas that must be addressed. Secondary, the case provides opportunities for students to gain knowledge and understanding of an important global reporting trend and to research standard-setting and regulatory efforts relating to the development of sustainability reporting standards and guidelines.

The case has a difficulty level of four to five and can be taught in approximately 40 minutes. The case can be assigned as an individual or group project. Approximately two hours of outside preparation is necessary for students to address all the questions in a group setting. The case can be utilized in an upper division accounting course to help students gain awareness of an important global reporting trend and to enhance students' understanding of ethical issues that may arise relating to sustainability reporting. The case can also be utilized in an accounting ethics course focusing primarily on ethical concerns of accounting professionals, or in a graduate course focusing primarily on the research and analytical aspects of the case. This case and the related independent questions can be utilized to enhance students' understanding and awareness of ethical issues and related professional and regulatory requirements, as well as their analytical, research, and communication skills. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.