ACCT10001 Lecture Notes - Lecture 11: Relate, Performance Measurement, Price Skimming
31 Jul 2018
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Document Summary
In the australian and new zealand legal context, the responsibilities of the board of directors are set out respectively in the corporations act 2001 and the. Employees, governments, customers and communities all have an interest in the affairs of the entity: stewardship theory, related to stakeholder theory, the motive for serving on a board goes beyond a perspective of pure self-interest. This motive may be guided by a code or company purpose or directors may see themselves as stewards of a particular interest. 2. 2 reporting and disclosure: appraise csr reporting frameworks and the accountant"s role in csr, voluntary business sustainability report (along with the annual report, benefits. Improving stakeholder relations: creating market opportunities, satisfying a mandatory or signatory reporting need, gaining the confidence of investors, insurers and. Identified material aspects and boundaries: stakeholder engagement, report profile, governance, ethics and integrity, specific standard disclosure, management approach.
