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International Accounting Question and Answer

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International Accounting

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Task 1 

Question 1

Tesco PLC has been chosen to identify business operations and activities which are established in Welwyn Garden City, United Kingdom. This organization is operating business operations in Ireland, and the Czech Republic for profitability development. Tesco PLC's business operation has expanded over 25 countries that contain progressive business operation growth and profitability creation.

Question 2

The advantage of cross-listing of Tesco PLC is that identified investors have gained trust in this organization which has been impacted by a sufficient flow of financial resources. Additionally, listing in different Stock Exchanges retail investors' participation has been identified in a mass number that evaluates opportunities for Tesco PLC in Business expansion and continuous progression in operational activity (Sansone et al. 2019). Listing in different stock exchanges, Tesco PLC gets leverage in exchange rate policies that evaluate as a financial benefits currencies have been used by countries where listing on different stock exchanges provided excellent opportunities for the minimization of exchange rate risk factors.

Question 3

The disadvantage of cross-listing has been identified and different rules and regulations have been followed by Tesco PLC in consideration of business operations in the overseas market. Cross-listing of organization different management has to be engaged for individual operation activities that become cost consumption for the organization. Different governments of countries enforce laws that have to be followed by Tesco PLC to continue business operations where financial and non-financial factors impact negatively on business planning by uncertain changes of government policies (, 2023). Additional cost regarding the management organization's net profitability has been reduced by the deduction of additional costs and expenses.

Task 2

1. Main findings of the article

'Fair economic practices' garnered the greatest attention to detail, followed by 'community engagement' and 'environmental initiatives,' in accordance with the examination of financial statements. The most often discussed topics have also included "schooling," "health," and "energy reduction." The research results indicate that the mines and mineral industries, which are followed by enterprises in the electric power sector, are clearly the ones that represent the CSR declaration. In light of the 2013 Companies Act, this study evaluates the corporate environmental responsibility (CSR) declaration of corporations.

In order to identify the dominant areas of responsibility reporting pertaining to "community research," "environmental behaviours," "human resources," "the products & customers relations," and "fair corporate practices," the financial statements of SENSEX businesses for 2016–2017 were analyzed. English-speaking nations like Australia, as well as large corporations working in emerging economies, have impacted literature (Maqbool & Zamir, 2019). CSR is not effectively considered, and academics have asked for additional studies on CSR in Asian nations. A report based on a survey of the scholarship on corporate social responsibility disclosure (CSRD) information available; scholars have been discussing this topic substantially.

2. Explanation of the types of corporate responsibility reporting

A report on corporate social responsibility, also known as is an agreement that company executives use to explain their corporate social responsibility efforts and the effect on the surroundings and community, both within and externally. The four different groups of CRS that an organization may participate in are environmental, ethical, charitable in nature, and economic. The country of United States generally divides business social responsibility into four distinct groups: environmental, charitable, ethical, and economic accountability. Responsible corporate citizenship is the assertion that interchanges should be conducted in a pathway that is as environmentally advantageous and attainable. 


  • Maqbool, S., & Zamir, M. N. (2019). Corporate social responsibility reporting in India: A study of SENSEX companies. Management and Labour Studies, 44(2), 209-223. Retrieved from:
  • Sansone, S. A., McQuilton, P., Rocca-Serra, P., Gonzalez-Beltran, A., Izzo, M., Lister, A. L., ... & FAIRsharing Community. (2019). FAIRsharing as a community approach to standards, repositories and policies. Nature biotechnology, 37(4), 358-367. Retrieved from:


  •, 2023, Annual report, Retrieved from: [Retrieved on: 15th May, 2023]
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