Challenges in Sustainability and Integrated Reporting

Lies Bouten · Sophie Hoozée

52 citations0/0 files storedIssues in Accounting Education

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Corporate Social Responsibility Reporting Accounting and Financial Management Accounting Education and Careers

Abstract

ABSTRACT 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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References

2001A taxonomy for learning, teaching, and assessing : a revision of Bloom's taxonomy of educational objectives 1991Strategic Responses to Institutional Processes 2012Flip Your Classroom: Reach Every Student in Every Class Every Day 2002Introduction 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis 1995Corporate social and environmental reporting 2000Inverting the Classroom: A Gateway to Creating an Inclusive Learning Environment 1998Managing Public Impressions: Environmental Disclosures in Annual Reports

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2023Hallmarks of Integrated Thinking 2025Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review 2023Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee 202212 years of integrated reporting: A review of research 2023Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators

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