- Code BUSN8068
- Unit Value 6 units
- Offered by Research School of Accounting
- ANU College ANU College of Business and Economics
- Course subject Business
- Areas of interest Accounting
- Academic career PGRD
- Dr Cameron Hooper
- Mode of delivery In Person
Second Semester 2023
See Future Offerings
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.
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.
- 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]
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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.
Requisite and Incompatibility
Information about the prescribed textbook (if any) will be made available via the Class Summary.
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:
- Unit value:
- 6 units
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