ACF5510 Integrated Accounting

Week 5 Integrated Reporting

Pre-Work – discussion questions

o Please watch the video: Deloitte Integrated Reporting in 2 minutes and consider its
relevance to this week's topic

And read the following articles:

o “Histories, rationales, voluntary standards and future prospects for sustainability

reporting” by Nola Buhr, Rob Gray and Markus J. Milne (2014) in Sustainability
Accounting and Accountability edited by Jan et al. (2014), Taylor and Francis
Group
o HBR article “Sustainability the future of ESG is … Accounting?” by Richard Barker,
Robert G. Eccles and George Serafeim (2020), [REPRINT HO6OWT]

Critically think about the following questions in preparation for our workshop:
a. Identify and consider various rationales for sustainability reporting.
b. Identify and consider various limitations of voluntary sustainability reporting.
c. Consider the need for a standard for sustainability reporting.

In-Class Work – discussion questions

Discussion questions in relation to the following case study.
HBS case “Danone: Adopting integrated reporting or not (A)” by Ken Mark (2018),
[W18733]
a. Why do companies report on the non-financial dimensions of their businesses?
b. What different frameworks and standards are available to Danone for reporting
non-financial information?
c. What are the key differences between Danone’s view and the IIRC’s view of
integrated reporting or <IR>? How important are these differences to a
company’s reporting process?
d. If you were Laura Palmeiro, what would you decide?