Sustainability reporting

Social and environmental reports are not regulated (required) in New Zealand. According to the

KPMG reports this has resulted in publicly listed companies in New Zealand starting behind their

international counterparts (KPMG, 2011, p. 4).

Required:

a.

Outline reasons why some companies may voluntarily choose to produce social and

environmental reports and reasons why other companies do not produce social and

environmental reports.

b.

State your opinion as to whether social and environmental reports should be regulated in

New Zealand, giving reasons.