AAF0332 Social and Environmental Reporting

Unit Learning Outcomes

1. Recognize the nature, scope and purpose of social, environmental and ethical reporting and assess the relationship between social, environmental and ethical activities and corporate performance.

2. Evaluate alternative mechanisms for social, environmental and ethical reporting and assess their impact on corporate performance

Required:

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 

What do I need to do to pass? (Threshold Expectations from UIF)

1. Analysis of the differences in financial and social accounting and evaluation of importance of social accounting for the selected company

2. To identify the social and environmental conflicts/issues faced by the selected company and its potential impact on corporate performance

3. To evaluate and compare how the selected company responded to these conflicts/issues and whether it implemented specific CSR policies 

4. 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