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The paper takes into account the quality of voluntary narrative disclosure, evaluates the overall presentation of the report and the impact of reporting corporate responsibility matters on the information received by users regarding corporate performance of Imperial Tobacco. Finally, an evaluation of the IIRC agenda upon the quality of financial information coupled with the role of the accountant in safeguarding this agenda is undertaken. Viewing from the development of information disclosure system, voluntary disclosure appears after compulsory information disclosure (Tian & Chen, 2009). Specifically, the paper addresses the use of voluntary reporting on the Annual General Meeting notice. Quality of Voluntary Narrative Disclosure at Imperial Tobacco: Imperial Tobacco has made bold steps in ensuring that it integrates corporate responsibility into its ordinary financial operations. The firm understands that it has social and economic roles to play in order to safeguard positive gains already made by other players in society. The issues that ITG generally endeavors to engage in at various levels, according to the 2012 financial reports include: 1) Tackling child labour, The company understands the temptation that comes with the expectation for higher returns and it has undertaken to fight the vice of child labour at all levels of production. ...Show more

Summary

VOLUNTARY REPORTING: THE CASE OF IMPERIAL TOBACCO By: Presented to: Institution: Date: Introduction Many companies and organizations have adopted the system of offering other voluntary information on top of the usual information that is required by accounting principles (Tian & Chen, 2009)…
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