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:

1. Demonstrate an understanding of voluntary and mandatory sustainability reporting frameworks and how these initiatives aim to address climate change and sustainable development.
2. Evaluate and apply approaches to integrate sustainability metrics and processes within firms’ extant management accounting systems.
3. Apply metrics for disclosing accounting information to external stakeholders in relation to key sustainability issues.
4. Research and investigate the capital market impacts of sustainability accounting.
5. Critically evaluate sustainability accounting issues related to stakeholder versus stockholder focus.
6. Explain the trends in the assurance of sustainability.

Research-Led Teaching

This course will explore issues associated with the development of sustainability accounting and the disclosure of sustainability-related activities. Students will be introduced to the major debates surrounding - and criticisms of - accounting for sustainability. Students will be exposed to research investigating the impact and effectiveness of various forms of sustainability disclosure and their role in the socially-responsible allocation of capital. 

Examination Material or equipment

1 x double sided A4 page of notes.

Required Resources

Required readings for the course are available online through the ANU library. Links to relevant articles will be provided each week on Canvas.

Recommended Resources

Online textbooks available through ANU Library:

Laine, M., Tregidga, H., and Unerman, J., (eds) Sustainability Accounting and Accountability, 4th edition, Routledge, 2025. (Laine)

Adams, C.A., (ed) Handbook of Accounting and Sustainability, Elgar, 2022. (Adams)

Rimmel, G., (ed) Accounting for sustainability, Routledge, 2021. (Rimmel)

Links to additional recommended resources will be provided each week on Canvas.

Staff Feedback

Students will be given feedback in the following forms in this course:

·        Written comments on assessments.

·        Verbal comments during tutorials and consultation.

·        Feedback to the whole class via Canvas email.

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

COMMUNICATION

Email and the Canvas Course Website

Email and the Canvas course website are the preferred ways of communication. If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received.

Announcements

Students are expected to check the Canvas site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Concepts of sustainability
2	Theories of sustainability	Submit Workshop 1 Preparation RecordingWorkshop participation
3	Global Reporting Initiative (GRI) standards	Finalise Group Allocations (on Canvas). Submit your Group Work Contract.Submit Workshop 2 Preparation RecordingWorkshop participation
4	Sustainability Accounting Standards Board (SASB) and Integrated Reporting (IR)	Submit Workshop 3 Preparation RecordingWorkshop participation
5	International Sustainability Standards Board (ISSB) Standards	Submit Workshop 4 Preparation RecordingWorkshop participation
6	Australian Sustainability Reporting Standards (ASRS)	Submit Workshop 5 Preparation RecordingWorkshop participationOnline self-assessment multiple choice quiz (0%)
7	Accounting for Climate	Submit Workshop 6 Preparation RecordingSubmission of Interim Group Minutes. Optional Group Presentation (0%, for feedback only)
8	Accounting for Biodiversity and Water	Submit Workshop 7 Preparation RecordingWorkshop participation
9	Science-Based Targets	Submit Workshop 8 Preparation RecordingWorkshop participation
10	Accounting for Human Rights	Interactive Group Assessment (30%). No workshops this week.
11	Sustainability Assurance (ISSA/ASSA 5000)	Submit Workshop 9 Preparation Recording.Workshop participation.Submit your Group Peer Assessment.
12	Course Review and Future Trends in Sustainability Accounting	Submit Workshop 10 Preparation RecordingWorkshop participation

Tutorial Registration

Workshops will be held weekly on campus (starting from Week 2). Tutorial/workshop times will be made available via MyTimetable. Two weeks before the commencement of semester, please check the MyTimetable website for details of tutorial availability and release.

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 https://www.anu.edu.au/students/program-administration/timetabling.

Please see Canvas for tutors’ information.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Workshop Preparation (5%)	5 %	02/03/2026	16/03/2026	1,4,5,6
Workshop Participation (10%)	10 %	02/03/2026	03/04/2026	1,2,3,4,5,6
Interactive Group Assessment (30%)	30 %	11/05/2026	29/05/2026	1,2,3,4,5
Final examination (55%)	55 %	04/06/2026	02/07/2026	1,2,3,4,5,6

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines , which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Extenuating Circumstances Application
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

Assessment Requirements

The ANU is using 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. For additional information regarding Turnitin please visit the Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Canvas’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Course delivery: pre-recorded lecture (recording on Echo360) and weekly on-campus workshop.

Attendance at all classes, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (b).

Examination(s)

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released: https://exams.anu.edu.au/timetable/

Assessment Task 1

Workshop Preparation (5%)

Students are required to submit a 60-second voice recording in response to a set question prior to each weekly workshop. There are ten workshops throughout the semester, and students must submit recordings for at least eight workshops. This allows students to miss up to two submissions without penalty. Thus, each successfully completed voice recording is worth 0.625 marks up to a total of 5 marks. The weekly question will be posted on Canvas and the response can be recorded in or uploaded to Canvas. Students should complete the assigned workshop questions before recording their response to prepare them for the set question.

Completion of this task each week helps students to develop skills and confidence in oral communication ahead of the Interactive Group Assessment (30%, Week 10). Each workshop will open with a discussion of each student's response to the question for the weekly recording.

As the specific date of the assessment will vary depending on which workshop the student is enrolled in, the date listed above is the first possible date of the submission in Week 2.

Assessment Task 2

Workshop Participation (10%)

Weekly workshops are designed to be interactive, and active participation in weekly workshop discussions is assessable. There are ten workshops during the semester, and students are expected to participate meaningfully in at least eight workshops. This allows students to miss up to two submissions without penalty. Participation involves responding thoughtfully to questions posed by the tutor and peers, working constructively with peers in workshop tasks as well as asking relevant and constructive questions that advance discussion and demonstrate engagement with the material.

Remember that this is a participation mark, not an attendance mark. It is possible to attend every workshop and still receive a low/zero mark if you fail to participate.

• 9–10: Exceptional engagement; consistently provides insightful, well-supported answers; asks probing, high-quality questions that deepen discussion; demonstrates comprehensive understanding and critical thinking across all material; works constructively and proactively with peers to enhance group outcomes.
• 7-8: Strong engagement; answers questions accurately and thoughtfully; asks relevant and helpful questions; demonstrates strong understanding of most material; contributes positively to workshop activities.
• 5-6: Generally or somewhat engaged; answers questions adequately or reasonably well; occasionally asks relevant questions; demonstrates sound understanding of most material; participates adequately in workshop activities.
• 3-4: Inconsistent engagement; minimal contribution; answers few questions; rarely asks questions; demonstrates basic understanding; limited or passive involvement in workshop activities.
• 1-2: Little to no engagement; rarely answers or asks questions; demonstrates minimal understanding; does not contribute meaningfully to workshop activities.

The due date listed in the assessment summary is the date of the earliest possible workshop. Part-way marks for the first 5 workshops will be provided by the end of Week 6.

Assessment Task 3

Interactive Group Assessment (30%)

Students will work in groups of three to four to research and critically analyse the sustainability reporting practices of large corporations, using concepts from the first nine topics and independent research. The research report must be submitted via Canvas to complete this assessment but it will not be graded.

The mark for this assessment will come from an interactive group assessment comprising two parts:

• First, groups will deliver an 8–10 minute presentation summarising findings and recommendations of their research. Presentations may include slides and/or a one-page summary, and all members must speak. Marks will reward engaging, creative, and well-structured presentations. Students are encouraged to present without notes, though they may be used if necessary.
• Second, immediately after the presentation groups will participate in a 10-minute interactive question session with the marker, where students will be asked a series of questions about their report and presentation. No notes or devices are permitted. Marks will reflect the depth of research, understanding of key concepts, and ability to apply theories to the chosen corporation. All students must contribute to this discussion.

Students may choose their own group; unallocated students will be assigned by the convenor in Week 3. A Group Contract must be submitted by Week 4, and meeting minutes by Week 7. These will support groups to work together, agree on objectives and timelines and plan on how to manage conflict. Failure to submit either will incur a 30-mark deduction. If serious and unresolvable group issues occur, students must contact the convenor as soon as possible and at a minimum two working days prior to the scheduled presentation. After the presentation, students will complete a peer assessment of their group members, which may adjust individual marks for insufficient contribution.

The whole interactive group assessment will be video recorded, which will enable later validation and verification of assessment if required.

The assessment will take place in Week 10. Tips for presentations will be covered in Workshop 5, and practice opportunities provided in Workshop 6. In-class discussions and the recorded workshop preparation will assist students in building skills to respond orally to questions. Further details including the marking rubric will be available by Week 3.

Assessment Task 4

Final examination (55%)

The final assessment task will be a two hour on-campus invigilated exam. Students will be allowed to bring one page, double-sided, of notes into the exam. The scope of the final examination will cover the whole semester's content. The best way to prepare for the exam is to keep up with each week's readings, complete the weekly recordings and participate in class discussion. The exam will take the form of a series of short answer and essay-style questions that will be similar to those we cover in our weekly workshops. Further information will be available by the end of Week 10.

Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Information regarding exam script viewing will be provided in due course.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material. Any use of artificial intelligence must be properly referenced. Failure to properly cite use of Generative AI will be considered a breach of academic integrity.

Returning Assignments

Feedback on the Interactive Group Assessment will be provided via Canvas.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Accessibility for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students