Syllabus B4. Reporting to Stakeholders 4 / 6

a) Discuss the factors that determine organisational policies on reporting to stakeholders, including stakeholder power and interests.
b) Assess the role and value of integrated reporting and evaluate the issues concerning accounting for sustainability.
c) Advise on the the guiding principles, the typical content elements and the six capitals of an integrated report, and discuss the usefulness of this information to stakeholders.
d) Describe and assess the social and environmental impacts that economic activity can have (in terms of social and environmental ‘footprints’ and environmental reporting).
e) Describe the main features of internal management systems for underpinning environmental and sustainability accounting including EMAS and ISO 14000.
f) Examine how the audit of integrated reports can provide adequate assurance of the relevance and reliability of organisation reports to stakeholders.
Reporting to Stakeholders