Accounting Theory

The Assignment – 2500words

Using the IIRC and GRI websites*, links from them, and such other web searches as you find relevant; contrast an integrated report with a GRI report from listed companies in the same sector, (e.g. banking, professional association, manufacturing, mining, retailing). They may be headquartered in the same country or in different countries. Note that this will normally mean you choose two companies altogether, and it is very rare for a company to produce both a GRI and an report, but credit will be given if you do manage to find a company that does produce both.
In each case explain:
The firm’s business model;
For the Integrated Report, the major trade-offs between the six capitals in the year, whereby one capital is increased but another decreased by the same event; and
For the GRI Report, what are the main impacts of the firm on its environment and how does it manage its relations with stakeholders.
The areas where the GRI and the Integrated Reports overlap in their coverage, commenting on which report seems to provide the greater insight.
Copies of the reports may be submitted with your answer or you may copy only the pages in the report directly relevant to your answer. Marks will be lost for failure to submit those pages.

Specifically:-
For reports go to http://examples.integratedreporting.org/home
For GRI reports go to https://database.globalreporting.org/

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