discussed that "accounting [not only] collects, records and communicates information in order to represent economic reality", but through this representation also constructs reality.

you are required to imagine that you are an expert in the field of economic sustainability accounting (e.g., a Sustainability Services Partner at one of the Big Accounting/audit Firms such as KPMG, Deloitte, EY or PwC) and have been asked to comment on the question of "whether accounting as a communicative tool can provide an unbiased map of economic reality" when it comes to the raising of large amounts of funds (i.e., at least multiple millions of AUD) by start-up firms.