515531
BFM223
SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY
MSC IN ACCOUNTING AND FINANCE (PTABAB061)
INDIVIDUAL COURSE ASSIGNMENT
CANDIDATE: 515531
WORD COUNT: 3,358
DATE OF SUBMISSION: JANUARY 10, 2013
ASTON BUSINESS SCHOOL (ABS)
TABLE OF CONTENT
Part Topic Page
1 Introduction 1
2 Sustainable Development- The Background 1
3 Compliance of CLP Sustainability Report with GRI’s Sustainability Reporting Guidelines 2
3.1. Strategy and Profile 3
3.2. Management Approach 5
3.3. Performance Indicators 5
3.4. GRI Guidelines 7
3.4.1. Strategy and Analysis 7
3.4.2. Organizational Profile 7
3.4.3. Report Parameters 8
4 Literature Review on CLP’s SR 8
5 Assurance of CLP SR 11
6 Conclusion 14
7 References →
1. INTRODUCTION
Sustainability and sustainable reporting is a buzzword in corporate world for its ever-growing importance on human lives of all stratums. In this report, I’ve critically analysed the sustainability report of CLP Group. This report focuses on whether CLP Groups sustainable report conformed to the Global Reporting Initiative (GRI) guidelines; CLP sustainability reports connection with literatures on sustainability reporting, and finally the assurance of sustainability report and its level of assurance. Finally, I’ve concluded this report with my position in respect to Rob Gray’s famous statement on accounting for sustainability.
CLP is in the business of delivering energy to the people of the Asia-Pacific region. In this report, CLP sustainability report of India for year 2011 has been used instead of CLP Group’s sustainability report. The sustainability Report was retrieved electronically from their online domain.
2. SUSTAINABLE DEVELOPMENT- THE BACKGROUND
We live in a world of limited resources, where present generation fulfilling their needs by compromising the needs of future generation. We’re only focusing on our wellbeing, without considering the future of this planet. To recover from this problem of unsustainable
SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY
MSC IN ACCOUNTING AND FINANCE (PTABAB061)
INDIVIDUAL COURSE ASSIGNMENT
CANDIDATE: 515531
WORD COUNT: 3,358
DATE OF SUBMISSION: JANUARY 10, 2013
ASTON BUSINESS SCHOOL (ABS)
TABLE OF CONTENT
Part Topic Page
1 Introduction 1
2 Sustainable Development- The Background 1
3 Compliance of CLP Sustainability Report with GRI’s Sustainability Reporting Guidelines 2
3.1. Strategy and Profile 3
3.2. Management Approach 5
3.3. Performance Indicators 5
3.4. GRI Guidelines 7
3.4.1. Strategy and Analysis 7
3.4.2. Organizational Profile 7
3.4.3. Report Parameters 8
4 Literature Review on CLP’s SR 8
5 Assurance of CLP SR 11
6 Conclusion 14
7 References →
1. INTRODUCTION
Sustainability and sustainable reporting is a buzzword in corporate world for its ever-growing importance on human lives of all stratums. In this report, I’ve critically analysed the sustainability report of CLP Group. This report focuses on whether CLP Groups sustainable report conformed to the Global Reporting Initiative (GRI) guidelines; CLP sustainability reports connection with literatures on sustainability reporting, and finally the assurance of sustainability report and its level of assurance. Finally, I’ve concluded this report with my position in respect to Rob Gray’s famous statement on accounting for sustainability.
CLP is in the business of delivering energy to the people of the Asia-Pacific region. In this report, CLP sustainability report of India for year 2011 has been used instead of CLP Group’s sustainability report. The sustainability Report was retrieved electronically from their online domain.
2. SUSTAINABLE DEVELOPMENT- THE BACKGROUND
We live in a world of limited resources, where present generation fulfilling their needs by compromising the needs of future generation. We’re only focusing on our wellbeing, without considering the future of this planet. To recover from this problem of unsustainable