Locate an annual report for a company in which you are interested. Look through the annual report for a report on “Corporate Social Responsibility,” “Sustainability,” “Green,” or other similar heading. Also skim the “Chairperson’s Letter” or “Letter to Shareholders” for additional information on the organization’s sustainability efforts. Additionally, many firms issue Corporate Social Responsibility (CSR) reports; you may use that report if you find that there is a CSR available.

Basic Discussion Questions

1. What environmental accounting information does this company report?

2. What environmental goals does this company have for the upcoming five to ten years?

3. Judging from the information in the report(s) from the company, does the company ­appear to emphasize profits, environment, or society? Or does the company appear to give equal emphasis to each component of the triple bottom line? Justify your answer.

4. What types of EMA information might be reported internally by this company? Make reasonable “guesses”; the annual report will not give this information directly. Use your imagination.

5. Perform a web search for sustainability issues in the industry in which this organization operates. Does the company appear to be addressing the sustainability issues of the industry?