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Title: :  Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting
PaperId: :  2715
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 3 Issue 4 2017
DUI:    16.0415/IJARIIE-2715
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Dr. Birajit MohantyAffinity Business School, Jatni, Bhubaneswar
Mr. Arun SahaAffinity Business School, Jatni, Bhubaneswar

Abstract

Financial Accounting
Key Words: Sustainability Development, Sustainability Reporting, Global Reporting Initiative, Business Sustainability, etc.
The changing global environment is constantly challenging companies to look beyond their respective financial performance to drive business. Business leaders are increasingly realizing the need to integrate social, economic and environmental issues within the business strategy. In a world of changing expectations, companies must account for the way they impact the communities and environments where they operate. Business sustainability is in fact, one of the most pressing issues. This raises the importance of accurately and transparently accounting for and reporting these activities. Sustainability reporting, of late, has become a mainstream activity among large and global corporations. Although leading standards such as the Global Reporting Initiative have made significant advancements in setting out the types of information that corporations should publicly disclose, mandatory sustainability reports will not work as an effective policy mechanism unless they are placed in a system that can effectively utilize the information and cause corporations to change their policies and practices. Sustainability reporting for accounting measures and reports both economic and non-economic activities of the firm and accountable to stakeholders (both internal and external) for organizational performance towards the goal of sustainable development. In this paper, an attempt has been made to reflect upon the various dimensions of sustainability reporting process for accounting.

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IJARIIE Dr. Birajit Mohanty, and Mr. Arun Saha. "Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting" International Journal Of Advance Research And Innovative Ideas In Education Volume 3 Issue 4 2017 Page 1239-1253
MLA Dr. Birajit Mohanty, and Mr. Arun Saha. "Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting." International Journal Of Advance Research And Innovative Ideas In Education 3.4(2017) : 1239-1253.
APA Dr. Birajit Mohanty, & Mr. Arun Saha. (2017). Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting. International Journal Of Advance Research And Innovative Ideas In Education, 3(4), 1239-1253.
Chicago Dr. Birajit Mohanty, and Mr. Arun Saha. "Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting." International Journal Of Advance Research And Innovative Ideas In Education 3, no. 4 (2017) : 1239-1253.
Oxford Dr. Birajit Mohanty, and Mr. Arun Saha. 'Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting', International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 4, 2017, p. 1239-1253. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/Sustainability_Reporting_Process___An_Approach_for_Communicating__Strategic_Issues_in_Accounting_ijariie2715.pdf (Accessed : 20 July 2017).
Harvard Dr. Birajit Mohanty, and Mr. Arun Saha. (2017) 'Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting', International Journal Of Advance Research And Innovative Ideas In Education, 3(4), pp. 1239-1253IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/Sustainability_Reporting_Process___An_Approach_for_Communicating__Strategic_Issues_in_Accounting_ijariie2715.pdf (Accessed : 20 July 2017)
IEEE Dr. Birajit Mohanty, and Mr. Arun Saha, "Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting," International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 4, pp. 1239-1253, Jul-Aug 2017. [Online]. Available: http://ijariie.com/AdminUploadPdf/Sustainability_Reporting_Process___An_Approach_for_Communicating__Strategic_Issues_in_Accounting_ijariie2715.pdf [Accessed : 20 July 2017].
Turabian Dr. Birajit Mohanty, and Mr. Arun Saha. "Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 3 number 4 (20 July 2017).
Vancouver Dr. Birajit Mohanty, and Mr. Arun Saha. Sustainability Reporting Process - An Approach for Communicating Strategic Issues in Accounting. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2017 [Cited : 20 July 2017]; 3(4) : 1239-1253. Available from: http://ijariie.com/AdminUploadPdf/Sustainability_Reporting_Process___An_Approach_for_Communicating__Strategic_Issues_in_Accounting_ijariie2715.pdf
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