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Chapter 15

Social and environmental issues

Outcome

By the end of this session you should be able to:

 explain and assess the concept of integrated reporting and evaluate the issues
concerning accounting for sustainability, including the alternative definitions of
capital: financial, manufactured, intellectual, human, social and relationship and
natural

 describe and assess the social and environmental impacts that economic
activity can have (in terms of social and environmental ‘footprints’ and
environmental reporting)

 describe the main features of internal management systems for underpinning
environmental and sustainability accounting such as EMAS and ISO 14000

 explain and assess the typical content elements and guiding principles of an
integrated l report, and discuss the usefulness of this information to
stakeholders

 explain the nature of social and environmental audit and evaluate the
contribution it can make to the assurance of integrated reports.

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 15 of your Study Text

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