Social & Environmental Reporting In Australia
Part A
Using examples from SER research literature, explain the potential motivational factors behind such reporting.
The reporting requirements of organisations in the past were limited to only disclosing its financial performance and position to its stakeholders. However these objectives have been altered with an increasing number of entity's realising that there is a need to be socially and environmentally conscientious. This new responsibility has led to the need for social responsibility reporting. (Deegan, 2005, p.1100)
Social responsibility reporting is the disclosure of information regarding the performance of organisations dealings with its physical and social environment. Social responsibility reporting is required by organisations in order to provide disclosure to its stakeholders, communities, clients, governments and employees. The main purpose of social responsibility reporting is in order to highlight the social and environmental impacts that are the result of......
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Approximate Word Count: 2254
Approximate Pages: 10 (250 words per double-spaced page)
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