AAF033-2 Social and Environmental Reporting

“Accounting, Social Responsibility and Sustainability addresses the board and complicated interactions between organizational like, civil society, inequality and environmental degradation through the lenses of accounting, accountability, responsibility and sustainability. Placing the way in which organizations are controlled and the metrics by which they are run at the heart of the analysis, this text also explores how this system opposes the very concerns of societal well-being and environmental stewardship that form the basis of civilized society” (Gray et al., 2014).

1. Compare and contrast between Financial Accounting and Social Accounting. Evaluate the importance of Social Accounting for SME’s (10%)
2. Critically summarize theoretical framework of social and environmental challenges in business organizations (20%)
3. Critically evaluate how business organizations could respond to these social and environmental challenges (20%)
4. Select any Corporate Social Responsibility (CSR) report and critically analyze the following points (50%)

In the main body of the CSR report, critically analyze the following points:

The main social and environmental challenges and its impact on the corporate performance

The corporate responses  and;

CSR measures and targets

• Analysis of the differences in financial and social accounting and evaluation of importance of social accounting for the selected company
• To identify the social and environmental conflicts/issues faced by the selected company and its potential impact on corporate performance
• To evaluate and compare how the selected company responded to these conflicts/issues and whether it implemented specific CSR policies
• To evidence the evaluation drawing on quality academic and professional sources

Justify the selection of the case study of a company and describe their profile and its CSR policies and articulate clearly the social and environmental conflict(s) / issue(s) in which the company has been involved and how these conflicts potentially affected the company’s performance.

Students should select one case study of a company that offers the prospect of insightful analysis of the CSR of the company.

Assignments attracting the highest marks will be focused, analytical and evidenced thoroughly. Presented professionally, make sure your submission is discursive, and analytical throughout and draw on a good range of quality academic sources – especially up to date academic journals - not spurious web-based sources. You should reference properly throughout.

You will attract marks for good, critical analysis.  Organize your work and communicate professionally. Please ensure your submission is all your own work. Do not rely on internet searches.  Do not use ‘essay’ sites.

In summary, to achieve the highest marks you will need to clearly describe, evaluate and critically analyze.  The assignment needs focus and to provide a clear narrative, which is argued and evidenced well.  It is not enough to present a series of facts, discoveries and description - however well researched.  Try to generate good academic discussion and avoid presenting findings as a series of bullet points.  You will need to go further than just describing what has been happening in Corporate Social Responsibility field.

How does assignment relate to what we are doing in scheduled sessions?

The assignment will enhance your understanding of the relationship between corporate performance and the social, environmental impact of business activities and will encourage you to integrate the CSR variable in the decision-making process.

How will my assignment be marked?

Your assignment will be marked according to the threshold expectations and the criteria on the following page.

You can use them to evaluate your own work and estimate your grade before you submit.

1 A good assignment organized and communicated well. Correct referencing, for the most part drawing on a range of appropriate sources.

A professional assignment organized and communicated well. Accurate referencing, drawing on a range of quality sources. A professional assignment organized and communicated to a high standard. Full and accurate referencing, drawing on a full range of up to date quality sources.

2 Addresses the task set. Appraisal of the issues shows indications of evidence. Some effort to identify social and environmental conflicts/issues and their potential impact on corporate performance. Relevant approaches adopted, but deployed largely mechanically rather than analytically.

Addresses the task set. Evaluation of the issues stemming largely from evidence. Clear identification of social and environmental conflicts/issues and their potential impact on corporate performance. Relevant approaches deployed to support critical analysis.         

Addresses the task set in a comprehensive fashion. Clear and focused articulation of the social and environmental conflicts/issues and their potential impact on corporate performance. Evaluation of the issues stemming from the evidence. Relevant approaches deployed effectively to strengthen sophisticated critical analysis.

3 Competent assignment which shows some insight into the corporate social responsibility.  The evaluation and critical analysis of the  case study selected is relevant but falls short of the potential to illuminate.  The assignment is largely analytical, with some focus to the narrative.

Critical evaluation which shows good insight into the corporate social responsibility. The evaluation and the critical analysis of the case study selected is relevant and presented in a useful way to support the narrative.   The assignment represents a piece of analysis with identifiable focus to the discussion.

Critical and sophisticated evaluation which shows very good insight into the corporate social responsibility. The evaluation and critical analysis of the  case study selected is presented in such a way that it really drives the insights generated. The assignment represents a strong piece of analysis with a clear focus to the discussion.