Accounting Theory and Issues

Running head: ACCOUNTING THEORY AND ISSUES
Accounting Theory and Issues
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Author’s Note

1ACCOUNTING THEORY AND ISSUES
Executive Summary
The first part of this report discusses about five the five major material areas of the sustainability
reporting of AGL Energy; they are Reliability of Financial Management, Taxation Transparency,
Strong and Ethical Governance, Environmental Issues and Social Issues. This report also
undertakes the analysis of proper theories for explaining the initiatives of the company regarding
these issues. This report also shed light on agency theory regarding the sustainability issues and
initiatives of the company. Lastly, it provides certain recommendation.

2ACCOUNTING THEORY AND ISSUES
Table of Contents
1. Introduction..................................................................................................................................3
2. Discussion on Issues....................................................................................................................3
2.1 Reliability of Financial Management....................................................................................3
2.2 Taxation Transparency..........................................................................................................4
2.3 Strong and Ethical Governance.............................................................................................5
2.4 Environmental Issues.............................................................................................................5
2.5 Social Issues...........................................................................................................................6
3. Conclusion and Recommendations..............................................................................................7
References........................................................................................................................................8