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Challenges in Sustainability and Integrated Reporting
Archive ouverte : Article de revue
Edité par HAL CCSD ; American Accounting Association
Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by playing the role of an active jury member on the judging panel for the Best Belgian Sustainability Report Award. Through the reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in the development of an integrated report and by demonstrating the importance of connecting financial and sustainability-related performance indicators, the case exposes students to the challenges that companies may face in developing their integrated reporting. The case also encourages students to critically reflect on the motivations behind sustainability reporting. In addition, through the active process of analyzing the disclosed information, students learn to formulate hands-on recommendations for improvement. This master's-level case is appropriate for either general financial reporting courses that incorporate contemporary reporting trends or more specific accounting courses on corporate social responsibility (CSR), sustainability, accountability, or ethics.
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