1. Demonstrate knowledge and critical application of sustainable accounting practices.
Knowledge & Understanding

2. Undertake comparative analysis of the sustainability reporting practices of any two multinational entities.
Application
Analysis

3. Evaluate critical engagement on the relatedness of business, environment, and society.
Learning

4. Reflect on own values with respect to contemporary social and environmental issues that are shaping global agenda.
Reflection

1. Initial Assessment – Individual Reflection on own values to social and environmental issues (500 words) (15%) (LO4)

2. Individual report (1,500 words) (60%) (LOs 1& 2)

3. Group Debate (15mins) (25%) (LO 3)

21st century corporate valuation has taken a sustainable turn. In this module you will explore organisational responses to global issues such as poverty and climate change and the behavioural aspects within organisations that impact their sustainability agenda. Concerns about the environmental impact of business means that better ways for accounting for costs must be found that transcends the traditional premise of either finance or economics. Consequently, this module positions cost as a social and environmental construct which enables it to view performance reporting from a sustainable premise. Initiatives to reward environmentally responsible business conduct such as carbon trading is central to offering on this module; while contemporary issues related to poverty and corruption which have implications for relational dynamics between business and society will provide opportunity for independent thought and reflection.

Topics include:
Sustainability and environmental risk, Cost perspectives – finance, economics, social and environmental, Environmental management accounting (EMA): Environmental Activity based costing, Lifecycle costing, Sustainability reporting, Carbon trading economy and emissions, Environmental audit and reporting, Triple bottom line reporting (TBL)

21st century corporate valuation has taken a sustainable turn. In this module you will explore organisational responses to global issues such as poverty and climate change and the behavioural aspects within organisations that impact their sustainability agenda.

The module will promote the linkage between people, planet, and profit. The development of independent thinking on environmental and sustainability issues will be strongly encouraged in the delivery of this module. Sessions will therefore embrace debate and/or presentation of individual perspectives in addition to lecture delivery. The use of resources such as video, film, case etc focused on environmental issues will also be embraced.

You will undertake ‘formative’ assessments during the module to help you monitor your learning and provide you and us with ongoing feedback on your progress, that helps you prepare for the ‘summative assessment(s) during or at the end of the module.

Rimmel, G. (ed – 2020) Accounting for Sustainability, Earthscan, Routledge
Dr Villiers, C. & Maroun, W (eds – 2017) Sustainability Accounting and Integrated Reporting, Routledge

https://www.un.org/sustainabledevelopment/sustainable-development-goals/
https://www.unepfi.org/
Accaglobal.com
www.cimaglobal.com
www.ft.com
https://www.bbc.co.uk/news/business
www.icaew.com

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