1. Provide a summary of the purpose of Corporate Sustainability Reporting by referring to the Global Reporting Initiative's Sustainability Reporting Framework (G3.1)
• (PUT MULTIPLE HEADING TO MAKE IT MORE CLEAR)
2. Critique systems oriented theories that you have learnt in this subject (See Deegan, 2014, Financial Accounting Theory, 4th edition, Chapter 8) and the literature about the empirical application of the these theories (see Referencing and Style Item 2.2 on page 2) in explaining the motivators for corporate voluntary sustainability reporting practice
• (understand each of the theory then continue)
3. Identify two multinational companies from the Global 500 in 2013 (available at http://money.cnn.com) and compare their reporting on economic, environmental and social aspects in their annual reports and standalone sustainability reports for the reporting year 2012
• make table comparison
• does the company provide disclosure or not
• pick company in the same industry so it will be easier,
• Whether they adopt the similar practice or not?
4. Discuss how legitimacy is managed through reporting by the two companies (in Item 3 above) from the perspectives of systems oriented theories
• Legitimacy is managed through disclosure. What kind of disclosure is provided?