Financial Accounting Article 2022

Running Head: FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
Name of the Student
Name of the University
Author Note

1FINANCIAL ACCOUNTING
Table of Contents
Introduction................................................................................................................................2
Discussion..................................................................................................................................2
Part 1..........................................................................................................................................2
Articles Review......................................................................................................................2
Article 1..............................................................................................................................2
Article 2..............................................................................................................................3
Article 3..............................................................................................................................4
Article 4..............................................................................................................................5
Article 5..............................................................................................................................6
Article 6..............................................................................................................................6
Part B..........................................................................................................................................7
Sustainable Development Report of Rio Tinto......................................................................7
Conclusion................................................................................................................................10
Reference..................................................................................................................................11

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Introduction
Sustainable development, for the business organizations means adopting the
strategies as well as activities, which would be meeting needs of the stakeholder as well as
the company while enhancing, protecting as well as enhancing natural as well as the human
resources, which are required in the future. This involves management as well as
coordination of the environment, financial and social demands as well as concerns for
ensuring the responsible, ethical as well as ongoing success. In the world of corporate, it is
sometimes refers as triple bottom line. The sustainable business organizations generally
participates in the green practices or the environmentally friendly practices for making
certain that all of the products, processes and the manufacturing activities helps in addressing
the current concerns of the environment with still retaining the profit. The companies
recognize the importance for protecting environment and strive for minimizing the impact of
environment of the work practices that is carried out by the company. Hence, under this
assignment, six research papers will be reviewed and discussion will be done on the Rio
Tinto sustainable development report.
Discussion
Part 1
Articles Review
Article 1
Introduction
The article by Erica Schoenberger, says that the technology is advancing in such way
that it promises for the considerable improvements in mine waste management. However, this
will not happen in absence of the significant political changes. The author concludes that the

3FINANCIAL ACCOUNTING
problem of the tailings storage facilitates at any of the specific mine is the technically
challenging one.
Discussion
This particular problem of storage of tailings facilitates in social and political
environment. The author also states that the ability of the social scientists as well as the
policy analysts’ for focusing light on complex issues of social and environment surroundings
mining will be enhanced if people learn more about engineering. The mining has the normal
feature of political problem. It helps in giving the companies with something concrete for
offering if someone is talking about social license in which they are operating (Schoenberger,
2016).
Conclusion
Hence, the issues of environment has to be addressed in original feasibility as well as
studies of design of any of the project of mining rather than the just added on to the design
concerned with the economic. This is true particularly in respect of the management of
wastes.
Article 2
Introduction
The article by Craig, Michaela John & Tobin, examines the social as well as
environmental disclosures by the company BHP Ltd. in the response to the specific social
expectations that changes across the time. The author has founded that managers discloses the
information for legitimize their place of organizations within the society.
Discussion