Corporate Sustainability Reporting

Victoria University

Victoria University

BAO 3309

Advanced Financial Accounting

Research Essay:

Corporate sustainability reporting

BAO 3309

Advanced Financial Accounting

Research Essay:

Corporate sustainability reporting

Presented to: Helen Yang

Presented by: Xinyu Sun s3884822

Lecture Time: Mon 6pm-8pm

Tutorial Time: Mon 8pm-9pm

Presented to: Helen Yang

Presented by: Xinyu Sun s3884822

Lecture Time: Mon 6pm-8pm

Tutorial Time: Mon 8pm-9pm

Abstract

This paper aims to explain the application of corporate sustainability reporting practices. There are four main parts. Firstly, the report will provide a purpose summary of Corporate Sustainability Reporting. Secondly, a discussion about systems oriented theories will be displayed. Following, we will describe the annual report and sustainability report of two multinational corporations. In the end, a further discussion about how legitimacy is managed by the two companies in their reports separately.

Table of Contents

Abstract i

1. Introduction 1

2. Part 1 - Purpose of Corporate Sustainability Reporting 1

3. Part 2 – Critique Systems-oriented Theories 3

3.1 Overview 3

3.2 Legitimacy Theory 3

3.2.1 Benefits 4

3.2.2 Limitations 4

3.2.3 Empirical Application and Motivators 4

3.3 Stakeholder Theory 5

3.3.1 Benefits 6

3.3.2 Limitation 6

3.3.3 Empirical Application and Motivators 7

3.4 Institutional Theory 7

3.4.1 Benefits 7

3.4.2 Limitations 8

4. Part 3 – Toyota Motor VS Honda Motor 8

4.1Economic 9

4.2 Environment 10

4.3 Social 11

5. Part 4 – Legitimacy Management 11

5.1 Legitimacy Theory Perspective 12

5.2 Stakeholder Theory Perspective 12

5.3 Institutional Theory Perspective 13

6. Conclusion 13

List of Reference 14

1. Introduction

With the world globalize, the need of quality life and the amount of information are arising new opportunities in contemporary society. However, the limited resources cannot...