Sustainability Reporting: An Accountant's Perspective

  title={Sustainability Reporting: An Accountant's Perspective},
  author={W. B. Moore and P. Poznanski},
The current state of sustainability reporting lacks useful information for decision-making. Specifically, this paper examines the sustainability report of a major multinational organization from the perspective of accounting and the qualities of information as defined by the U.S. Financial Accounting Standards Board and the Global Reporting Initiative. Fifty-eight graduate accounting students were assigned an exercise that involved analyzing Wal-Mart’s 2013 Corporate Social Responsibility… Expand

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