ACX2900 - Accounting for sustainability

There is a more recent version of this academic item available.

Overview

Business is facing increased scrutiny with respect to the sustainability implications of its operations. Against this setting, companies are exploring ways in which enhancing sustainability performance creates organisational value. This unit focuses on the ways in which sustainability impacts on the core functions performed by professionals in accounting and business. It considers both external and internal reporting aspects of corporate social and environmental sustainability, and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.

Offerings

S2-01-CLAYTON-ON-CAMPUS

Requisites

Prerequisite

ACX1100

6 CP

Introduction to financial accounting

ACX1200

6 CP

Accounting for managers

ACB1020

6 CP

Accounting in business

ACB1120

6 CP

Financial accounting 1

ACC1100

6 CP

Introduction to financial accounting

ACC1200

6 CP

Accounting for managers

ACF1100

6 CP

Introduction to financial accounting

ACF1200

6 CP

Accounting for managers

ACW1020

6 CP

Accounting in business

ACW1120

6 CP

Financial accounting 1

Rules

Enrolment Rule

Contacts

Chief Examiner(s)

Dr Annemarie Conrath-Hargreaves

Learning outcomes

On successful completion of this unit, you should be able to:

critically evaluate the most common reporting frameworks used by organisations to report the sustainability implications of their operations

critically evaluate the implications of government policy relating to the reporting of sustainability implications of corporate operations

evaluate the factors effecting sustainability reporting by diverse organisations

demonstrate an understanding of Environmental Management Systems and their implications for environmental performance measurement

evaluate the factors effecting assurance of sustainability reports.

Teaching approach

Active learning

Peer assisted learning

Assessment

1 - Within semester assessment

Scheduled and non-scheduled teaching activities

Workshops

Workload requirements

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.