Sustainability reporting is an important element of corporate disclosure, with an increasingly diverse range of stakeholders demanding information on the broader social and environmental aspects of organisational performance. Accounting plays a critical role, since information on a company’s sustainability activities requires accurate metrics and disclosures. As accounting for sustainability becomes increasingly central to corporate reporting, the accounting profession has begun to offer services similar to traditional financial accounting by producing verifiable sustainability information.
This course will explore issues associated with the development of sustainability accounting and the disclosure of sustainability-related activities. It will consider accounting metrics on a range of sustainability issues for internal and external reporting purposes. The implications of the need for accurate reliable information on audit assurance will also be examined. Students will also be introduced to the major difficulties and criticisms of accounting for sustainability and will gain awareness of current research into the value of disclosures to stakeholders.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Demonstrate an understanding of voluntary and mandatory sustainability reporting frameworks and how these initiatives aim to address climate change and sustainable development.
- Evaluate and apply approaches to integrate sustainability metrics and processes within firms’ extant management accounting systems.
- Apply metrics for disclosing accounting information to external stakeholders in relation to key sustainability issues.
- Research and investigate the capital market impacts of sustainability accounting.
- Critically evaluate sustainability accounting issues related to stakeholder versus stockholder focus.
- Explain the trends in the assurance of sustainability.
Indicative Assessment
- Typical assessment may include but is not restricted to: class participation, exams, assignments, quizzes and other assessments as appropriate. Further details will be made available via the Class Summary. (100) [LO 1,2,3,4,5,6]
The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.
Workload
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course, reading, writing and assignment work.
Inherent Requirements
Not applicable
Requisite and Incompatibility
Prescribed Texts
Information about the prescribed textbook (if any) will be made available via the Class Summary.
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 34
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Course fees
- Domestic fee paying students
| Year | Fee | Description |
|---|---|---|
| 2024 | $4680 | Standard Rate |
| 2024 | $3720 |
Grandfathered Rate*
*continuing students in nominated programs only. See fee website |
- International fee paying students
| Year | Fee |
|---|---|
| 2024 | $6000 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 8965 | 22 Jul 2024 | 29 Jul 2024 | 31 Aug 2024 | 25 Oct 2024 | In Person | N/A |
