Class 10 13902168
BABC Assessment: Source review In the article 'Integrated and GRI Reporting', NACD (2013) is convinced that enterprises should improve their own autonomy and capacity for sustainable development. This report discusses two key events in order to motivating enterprises to build long term value and raise awareness of sustainable development. GRI reporting and integrated reporting are both relevance the article. However, its relevance is limited to considering GRI principle key feature. Nevertheless, the reference list is a little vague that people can not find more information about this article. In addition, it is only a useful article as introductory text. The article is partially relevance to the assessment task, which examines the impact of external factors to incentive companies’sustainable strategics.NACD(2013) examines the challenges and benefits assosiated with sustainability development in two different events. NACD (2013) argues that six main categories for disclosing a company’s sustainability profile can increase enterprises sustainable stragies(GRI). While, the author not take clearly external drivers by another event. Therefore, it is limitation resource because of only considering about GRI guideline key features and not to make incentive factor clearly on inter grated reporting. Furthermore, author bases on numerous researches and persuative evidences to prove his opinion. Therefore, it is not an object article because their have no positive views on the part of inter grated reporting. While some points include examples American institute of certified Public Acctountants (NADP, 2013) the author does not provide reference list to his resources. Consequently, the author take numerous researches and positive opinion. Although, it also referred to many professor opinion, it hans’t clear reference and just useful as an introductory article. 272 words
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