Danone: Adopting Integrated Reporting or Not? (B)
(5 pages of text)
Supplement for product 9B18B017.
This case can be used in an undergraduate or graduate level course on social and environmental accounting, integrated reporting, sustainability accounting, sustainability management, corporate social responsibility, non-financial regulation, or accounting. It introduces the challenges of choosing and using a reporting system, explains integrated reporting, and introduces key players and standards in sustainability reporting. Following the discussion of the case, students will have developed their ability to do the following:
- Identify and explain the issues related to choosing and implementing a non-financial reporting standard.
- Describe the interrelationship between corporate culture and non-financial reporting.
- Review the benefits and drawbacks of various reporting standards.
- Identify internal and external stakeholders, and articulate their interests and incentives.
- Choose and develop non-financial key performance indicators.
France, Large, 2013
$2.55 CAD / $2.55 USD Printed Copy
$2.25 CAD / $2.25 USD Permissions
$2.25 CAD / $2.25 USD Digital Download