Page 207 - Microsoft Word - 00 P1 IW Prelims.docx

Chapter 17

Non-financial reporting

Outcome

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

 discuss the increased demand for transparency in corporate reporting

 discuss why entities might include disclosures relating to the environment and
society

 appraise the impact of environmental, social and ethical factors on performance
measurement

 evaluate current reporting requirements in the areas of environmental and
social reporting, including the development of integrated reporting

 discuss the progress towards a framework for integrated reporting

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 17 of your Study Text

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