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 Pagei
Title pageii
Approval pageiii
Dedicationiv
Acknowledgementv
Abstractvi
Table of Contentsvii
CHAPTER ONE
1.0Introduction1
1.1Background of the study1
1.2Statement of the problem5
1.3Objectives of the Study 6
1.4Research Questions 8
1.5Significance of the Study8
1.6Scope of the Study10
1.7Limitation of the study 11
CHAPTER TWO
2.0Review of Related Literature
2.1Overview of Financial Reporting 13
2.2Definition of Accounting 14
2.3Accounting Concepts and Convention 16
2.4The Meaning of Financial Statement 28
2.5Classification of Financial Statement 30
2.6Objectives of Financial Statement 31
2.7Characteristics of Financial Information 34
2.8Types of Financial Statement 39
2.9The use of Financial Statement 48
2.10The Role of Accounting Concept and Convention in the Preparation of Profit and Loss Account and the Balance Sheet51
2.11The Profit and Loss Account 53
CHAPTER THREE
3.0Research Design and Methodology
3.1Research Design 57
3.2Area of the Study58
3.3Population of the Study58
3.4Sampling Method 58
3.5Research Instrumentation 61
3.6Source of Data61
3.7Methods of Investigation 63
CHAPTER FOUR
4.0Presentation of Analysis of Data64
4.1Analysis and Interpretation of data65
4.2Testing of Research Questions 94
CHAPTER FIVE
5.0Summary of Findings97
5.1Conclusions99
5.2Recommendations100
Bibliography
Appendix