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Challenges in Sustainability and Integrated Reporting

Author

Listed:
  • Lies Bouten

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique, IÉSEG School Of Management [Puteaux])

  • Sophie Hoozée

Abstract

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by playing the role of an active jury member on the judging panel for the Best Belgian Sustainability Report Award. Through the reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in the development of an integrated report and by demonstrating the importance of connecting financial and sustainability-related performance indicators, the case exposes students to the challenges that companies may face in developing their integrated reporting. The case also encourages students to critically reflect on the motivations behind sustainability reporting. In addition, through the active process of analyzing the disclosed information, students learn to formulate hands-on recommendations for improvement. This master's-level case is appropriate for either general financial reporting courses that incorporate contemporary reporting trends or more specific accounting courses on corporate social responsibility (CSR), sustainability, accountability, or ethics.

Suggested Citation

  • Lies Bouten & Sophie Hoozée, 2015. "Challenges in Sustainability and Integrated Reporting," Post-Print hal-01563042, HAL.
    • Handle: RePEc:hal:journl:hal-01563042
    DOI: 10.2308/iace-51093
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    Cited by:

    1. Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2022. "Considerations on the Improvement of Ethical Decision Making in the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 44-52, January.
    2. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
    3. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    4. Maloney, Mary M. & Grimm, Stephanie D. & Anctil, Regina, 2020. "Atlas international business case: Examining globalization and economic indicators for the scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    5. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    6. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.

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