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It is also called integrated reporting or ESG (Environment, Social, and Governan

by | Jun 23, 2021 | Accounting | 0 comments

 

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It
is also called integrated reporting or ESG (Environment, Social, and
Governance) reporting.I will provide a list of 100 most sustainable companies.
Students have to choose 5-10 energy industry related companies from the list
and then evaluate the current sustainability reporting of these companies from
different perspectives such as the utilitarianism approach, deontology perspective,
stakeholder approach, justice approach, and virtue perspective. Remember,
utilitarianism is just one of six or seven ethics theories for decision making.
Suggestions:
1. 1. Get familiar with the list (attched files)
2. 2. Find the energy or utility related companies
3. 3 Track the changes in their rankings from 2019 to
2020
4. 4 Pick those with increase in rakings or decrease
in rankings
5. 5 Narrow your selection of companies to about 10
6. 6 Divide the 10 companies into two or three groups
based on how they are doing in ESG reporting or sustainability reporting
7. 7 Analyze the differences between the groups
8. 8 Comment on the differences from different ethics
theories
9. 9 Summarize your findings
10. 10 Draw any conclusions on what you learn from this
exercise.

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