ACCT20074 - Contemporary Accounting Theory Report: OZ Minerals

This report examines contemporary accounting theory, emphasizing the increasing importance of corporate social responsibility (CSR) alongside financial objectives. It explores sustainability reporting, highlighting its role in measuring both social responsibility and financial performance, using OZ Minerals as a case study. The report delves into literature on CSR and its benefits, including improved public image, employee engagement, and employee benefits. It also explains sustainability reporting, contrasting it with other reporting concepts and identifying institutional and legitimacy theories as key frameworks. The second part of the report provides an overview of OZ Minerals, including its history, ownership, governance, financial performance, and sustainability reporting practices, analyzed against Global Reporting Initiative (GRI) guidelines. The report concludes by summarizing the key findings and implications of the analysis.