$($b$)$ Segmental information reported externally is more useful if it conformsto information used by

managementinmaking decisions. The informationcandifferfromthatreported inthe financial

statements. Although reconciliations are required, these can be complex and difficult for the

user to understand. Additionally, there are other standards where subjectivity is involved and

often the profit motive determines which accounting practice to follow. The directors have a

responsibility to shareholders in disclosing information to enhance corporate value, but this

may conflict with their corporate socialresponsibility.

YOU ARE REQUIRED TO:

Discuss how the ethics of corporate social responsibility disclosure are difficult to reconcile

withshareholderexpectations.