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Question 3 On the 'function' of accounting, Gray (2013, p. 467) makes the following comment in relation to the role of accounting: A world in

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Question 3 On the 'function' of accounting, Gray (2013, p. 467) makes the following comment in relation to the role of accounting: A world in which the larger organisations disclosed such things as eco-balances and ecological footprints; in which the interactions in all relationships between organisations and stakeholders were exposed, warts and all; when society could know the full extent of an organisation's compliance with law and quasi law; would be unlikely to look a great deal like the world we now inhabit. This, I suggest, is the function of social, environmental and sustainability accounting-or, as I prefer to call it, 'accounting'. REQUIRED I Explain and evaluate the above comment Question 4 In an article entitled 'Business and society in the coming decades', which was available on the website of McKinsey & Company (accessed in October 2015), the following three quotes appeared. You are to read each quote and explain in your own words what you believe the quote is saying, and whether you believe there is logic in the argument. 1. Long-term capitalism takes a deeper view of business's role in society, recognizing that, in the long run, the interests of stakeholders converge with the interests of the broader community. 2. There are compelling reasons companies should seize the initiative to drive social and business benefits. First, in an interconnected world facing unprecedented environmental and social challenges, society will demand it. Increasingly, a basic expectation among customers, governments, and communities will be that the companies they do business with provide a significant net positive return for society at large, not just for investors. This will be part of the implicit contract or license to operate. 3. While it is important to operate the core business in a way that delivers value for society and the business, a healthy, high-performing company can and must go further. The world faces social, environmental, and financial challenges of unprecedented magnitude and complexity. No one actor can resolve these issues single-handedly. Governments and civil society are increasingly calling business to the table

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