Part 1
Prior to beginning work on this discussion, read Chapter 12 of your course text.
Discuss the role of sustainability reporting. Why has sustainability reporting become increasingly important to investors? How might it influence the decisions of other stakeholders? Develop a 200-to-300-word explanation supporting your findings.
Part 2
Prior to beginning work on this discussion, read The Current State of Sustainability Reporting (Links to an external site.) article from the CPA Journal and Chapter 12 of your course text.
Comment on the existing conceptual framework for sustainability reporting. Discuss your expectations for the future of international sustainability reporting. Develop a 200-to-300-word explanation supporting your position.
