According to Martin and Steele (2010, p.13), “Two principal professional associations in Australia – CPA Australia (the CPA) and Institute of Chartered Accountants in Australia (the Institute) have indicated their awareness of the importance of issues of sustainability reporting and development of suitable skill sets in word and indeed. The commitment of both organisations to sustainability principles has been shown by their adoption of, and support for, sustainability-focused reporting approaches and by their opting to take up membership of the Accounting for Sustainability Forum”.
Martin A and Steele F (2010) Sustainability in Key Professions: Accounting. A report prepared by Australian Research Institute in Education for Sustainability for the Australian Government Department of the Environment, Water, Heritage and the Arts.
In a two-part essay:
I) Consider the above. describe the stance and initiatives of the Australian accounting profession on corporate social responsibility (CSR) and sustainability.
II) Include your views on role of accounting and the accountant on CSR and sustainability.
b) Describe the way in which AGL has demonstrated its social and environmental accountability in the last two years.
NOTE: AGL has published the annual sustainability report since 2004 to communicate sustainability performance in the areas of customers, community, people, economic, climate change and environment.
Note: good starting is given in the IFAC’s International Guidance Document on Environmental Management Accounting and the websites of the CPA and ICAA.
For ex, go to: http://www.cpaaustralia.com.au/cps/rde/xchg/cpa-site/hs.xsl/knowledge-practice-toolkit-green-accounting.html
Note the following:
• Format: research and essay
• Students must do reasonable research to support their answers
• Length: 2000 – 2500 words