Business Accountability & Responsibility
Questions on topics covered in Week 5 and earlier
Explain what is meant by materiality in relation to GRI reporting.
Outline some of the shortcomings of GRI requirements as regards reporting sustainability in the supply chain.
Outline the ICAEW arguments in favour of accountants playing a key role in developing sustainability reporting and practice.
Outline the arguments against developing sustainability reporting based on financial reporting.
Explain what is meant by “greenwashing” and give two real life examples.
Explain what is meant by the “legitimacy gap” and give two real life examples.
Explain what is meant by isomorphism and give examples.
Outline the Ruggie principles on Human Rights using an example of their application
How effective have the Ruggie principles been since they were introduced?
Explain how stakeholder theory fits with the Ruggie principles
What are the advantages of using the IIRC Six Capitals approach?
Outline some of the arguments against the IIRC Six Capitals approach.
Why is the IIRC pursuing the goal of Integrated Reporting?
Explain what Nicholls (2010) means by the “hybrid logics” used in social enterprises
Outline some of the differences between co-operatives and investor owned profit oriented companies
Explain what is meant by impact assessment with examples
Explain what is meant by Social Return on Investment
Explain what is meant by impact investing with examples
Outline how Freeman’s stakeholder theory might fit with Bottom of the Pyramid models
Outline some of the arguments against the fortune at the bottom of the pyramid approach.
