TUTORIAL Week 7

Student Learning Outcome:

The purpose of this tutorial is to understand the role of theories to explaining, describing and predicting corporate
social reporting (CSR) practices.

Reading
• _Deegan (2013) Chapter 8
• _Deegan (2013) Chapter 9

Activity 1: Deegan Chapter 8

See subject outline for questions

Activity 2: Deegan Chapter 9

See subject outline for questions

Activity 3: Lecture Questions

1. What would accounting and accountability ‘look like’ if we encompassed the communities in which they
operate, society as a whole and even future generations?
2. Why would a company report on information not required by law?
3. CSR or sustainability reporting makes visible social and environmental impacts?
4. Are there aspects that are invisible?
5. An integrated report should be prepared primarily for providers of financial capital in