| University | University of Auckland (UOA) |
| Subject | Accounting |
Introduction
Accounting has traditionally been thought of as the art of recording, summarising, reporting, and analyzing financial transactions, with particular emphasis on owner or shareholder wealth. However, in recent decades there has been increasing interest in non-financial measures such as sustainability in its various forms: economic, environmental, social, and cultural. This has come about as the public, consumers, and shareholders have pressured businesses to consider their responsibilities to society and the environment. In this activity, you will select an entity and investigate how the issue of sustainability influences its decision-making. You will then put your findings into a presentation, which could be a group presentation, a documentary, a poster presentation, or a PowerPoint presentation. It may be accompanied by hand-out material. You will work in a small group to research the issue and prepare your presentation. Each student will need to show that they have worked collaboratively with active contribution and involvement.
Task
Select an entity that takes sustainability considerations into account in its decision-making. This could be an entity that you already know. See the attached resource for suggestions, but do not be limited by these. Once you have an entity in mind, confirm with your teacher that it is suitable for the purposes of this assessment task.
Research the issue by reading publicly available information and/or interviewing a senior person in the entity (owner, manager, or accountant) to find out how the issue affects their decision-making.
Decide what kind of presentation you will prepare, and then create it.
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