Based on what you have learned about the BALANCE SHEET from the required textbook Chapter readings:

Parkinson and Draimin Accounting for Non-Financial Managers : Chapter 4: The Balance Sheet: Assets, and Chapter 5: The Balance Sheet: Liabilities and Equity

AND

KPMG (2023) Big shifts, small steps. Survey of Sustainability Reporting 2022

1) How would Sustainability Reporting items be reported in terms of Assets on a Balance Sheet?

Use specific examples to support your points.

2) How would Sustainability Reporting items be reported in terms of Liabilities on a Balance Sheet?

Use specific examples to support your points.

Those of you are new to Sustainability Reporting read the KPMG report, it has a number of examples and direction, and is also written in a non-academic practitioner oriented format.