Product details

The primary subject matter of this case concerns sustainability reporting and the emerging trend of integrated reporting, which combines a company's financial results with information about its sustainability efforts. The case explores the related strategic and reporting issues and the benefits and challenges that sustainability and integrated reporting entail. Secondarily, the case addresses ethical considerations and dilemmas that company executives may encounter when reporting the results of their sustainability activities to stakeholders. The case has a difficulty level of four to five and can be taught in about 45 minutes. Approximately three hours of outside preparation are necessary for students to address all the questions in a group setting. The case can be utilized in an upper division accounting course to help students become aware of important emerging global reporting trends and to explore the issues, benefits, and challenges that sustainability and integrated reporting entail. The case can also be utilized in a graduate accounting or business course focusing on the organizational and strategic issues. The case and the suggested independent questions have research, technical accounting, communication, and ethical aspects and can be used to enhance students' analytical, research, and communication skills, and may also enhance their awareness of reporting-related ethical issues and challenges.