According to Martin and Steele (2010, p.13), “The two principal professional associations in Australia – CPA Australia (the CPA) and the Institute of Chartered Accountants in Australia (the Institute) have indicated their awareness of the significance of issues of sustainability reporting and development of appropriate skill sets in word and in deed. The commitment of both organisations to sustainability principles has been shown by their adoption of, and support for, sustainability-focused reporting approaches and by their opting to take up membership of the Accounting for Sustainability Forum”.
According to Sikka (2008, p.291), “The burgeoning corporate social responsibility literature rarely focuses on the anti-social practices of accounting firms…Accountancy firms are on a collision course with civil society”.
Consider the above excerpts.
800 to 1000 words
In a two-part essay:
Q.Discuss the way in which BHP Billiton has demonstrated its social and environmental accountability.