N1613 INTEGRATED REPORTING

Answer ANY THREE out of the following questions

(Answers to each question should be no longer than 750 words)

QUESTION 1

Critically discuss the role of integrated reporting in the evolution of corporate disclosures on intellectual capital.

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: de Villiers, C. and Sharma, U., 2020. A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, p.101999.

[33.33 marks]

QUESTION 2

Critically discuss the relationship between corporate governance and triple bottom line sustainability performance.

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: Hussain, N., Rigoni, U. & Orij, R.P. (2018). “Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance”, Journal of Business Ethics, Vol.149, pp.411–432.

[33.33 marks]

QUESTION 3

Briefly define and explain organisational externalities and critically discuss the significance of information on risks and impacts of externalities in corporate reporting.

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: Unerman, J., Bebbington, J. and O’dwyer, B., 2018. Corporate reporting and accounting for externalities. Accounting and business research, 48(5), pp.497-522.

[33.33 marks]

QUESTION 4

Critically discuss the significance of third-party assurance in integrated reporting.

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: Briem, C.R. and Wald, A., 2018. Implementing third-party assurance in integrated reporting: Companies’ motivation and auditors’ role. Accounting, Auditing & Accountability Journal.

[33.33 marks]

QUESTION 5

Briefly explain the concept of isomorphism and critically discuss and compare the impact of mandatory and voluntary disclosure on the quality of non-financial reporting (NFR).

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: Carungu, J., Di Pietra, R. and Molinari, M., 2020. Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? Meditari Accountancy Research.

[33.33 marks]

QUESTION 6

Critically discuss the extent of alignment of corporate sustainability reporting practices with the scope of UN Sustainability Development Goals (SDGs).

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: Tsalis, T.A., Malamateniou, K.E., Koulouriotis, D. and Nikolaou, I.E., 2020. New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), pp.1617-1629.

[33.33 marks]

QUESTION 7

Briefly explain and critically discuss the concept of accountability within the context of the EU directive on non-financial disclosure.

In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: La Torre, M., Sabelfeld, S., Blomkvist, M. and Dumay, J., 2020. Rebuilding trust: Sustainability and non-financial reporting and the European Union regulation. Meditari Accountancy Research.

[33.33 marks]