The Benefits and Disadvantages of Sustainability Reporting Essay Example

ortingFramework/G3Online/), and the performance measures with Epstein’s metrics presented in Table 3. 2. When compiling data for its sustainability reports, Johnson & Johnson does not request direct input from its managerial accounting staff. What should be the role of management accountants in collecting and reporting sustainability data? Could Johnson & Johnson’s sustainability reporting be improved with input from managerial accountants? Why or why not? (The Crawford 2005 article at http://www. managementmag. com/index. cfm/ci_id/2149/la_id/1 provides additional background material. )

3. Do you agree with the statement that Johnson & Johnson’s approach to sustainability reporting is beyond triple bottom line? Why or why not? 4. Johnson & Johnson cites concerns with determining materiality as one reason it does not declare itself in accordance with GRI guidelines. What is meant by materiality and why is materiality difficult to determine for social responsibility issues?