Ivey Publishing
Danone: Adopting Integrated Reporting or Not? (B)
Product Number:
9B18B018
Publication Date:
11/26/2018
Revised Date:
11/26/2018
Length:
12 pages (5 pages of text)
Product Type:
Supplement
Source:
Ivey
Supplement for product 9B18B017.
Learning Objective:
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.
    Issues:
    Disciplines:
    Accounting,  International
    Industries:
    Manufacturing
    Setting:
    France, Large, 2013
    Intended Audience:
    Undergraduate/MBA
    Price:
    $2.55 CAD / $2.55 USD Printed Copy
    $2.25 CAD / $2.25 USD Permissions
    $2.25 CAD / $2.25 USD Digital Download
    Associated Materials
    Use With: 9B18B017 (17 pages)
    Supplements: 9B18BC018 (11 pages)
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