ABSTRACT
Corporations are facing increasing pressures to be accountable and transparent, and to disclose a wide variety of information about activities, including their sustainability. Sustainability is an emotionally-charged topic and its meaning may differ between individuals and corporations. For the purposes of this project, I define sustainability reporting as the communications which corporations make concerning their corporate social-responsibility (CSR) activities, including social and environmental impacts in addition to financial performance. This research discussed “Sustainability Reporting Past, Present and Trends for the future. It is divided into five chapter. In which the chapters contain introduction, literature review, research design and methodology , data presentation and analysis, conclusions, recommendations and summary. The researcher made use of both primary and secondary data, structured questionnaires were the methods used for the collection of primary data, and secondary data were also collected from textbook and various research materials. The researcher used population of 140 selected randomly. But using Taro Yamani, a sample size of 4 was used. In chapter four table was used as a statistical tool for analyzing the data. In which he recommended that the If sustainability information is included in financial statements, it will be in separate sections (with separate assurance, if any). Non-financial sustainability information will become more standardized, but due to its nature, will not achieve the level of completeness that we have for financial information. Consequently, corporations will continue to provide sustainability data that is tailored to their specific circumstances and recommendated that Provide a management tool to help continuously evaluate and improve sustainable performance. Promote a true picture of the organization. The more candid the report, the more positive its effect on the organization's reputation. Stakeholders will feel confident that the organization will strive to achieve its goals over the long term.
TABLE OF CONTENTS
Cover Page i
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of Contents vii
CHAPTER ONE
1.0 Introduction 1
1.1 Background of the study 1
1.2 Statement of the problem 5
1.3 Objectives of the Study 6
1.4 Research Questions 8
1.5 Significance of the Study 8
1.6 Scope of the Study 10
1.7 Limitation of the study 11
CHAPTER TWO
2.0 Review of Related Literature
2.1 Overview of Financial Reporting 13
2.2 Definition of Accounting 14
2.3 Accounting Concepts and Convention 16
2.4 The Meaning of Financial Statement 28
2.5 Classification of Financial Statement 30
2.6 Objectives of Financial Statement 31
2.7 Characteristics of Financial Information 34
2.8 Types of Financial Statement 39
2.9 The use of Financial Statement 48
2.10 The Role of Accounting Concept and Convention in the Preparation of Profit and Loss Account and the Balance Sheet 51
2.11 The Profit and Loss Account 53
CHAPTER THREE
3.0 Research Design and Methodology
3.1 Research Design 57
3.2 Area of the Study 58
3.3 Population of the Study 58
3.4 Sampling Method 58
3.5 Research Instrumentation 61
3.6 Source of Data 61
3.7 Methods of Investigation 63
CHAPTER FOUR
4.0 Presentation of Analysis of Data 64
4.1 Analysis and Interpretation of data 65
4.2 Testing of Research Questions 94
CHAPTER FIVE
5.0 Summary of Findings 97
5.1 Conclusions 99
5.2 Recommendations 100
Bibliography
Appendix
