Module description
What is the module about?
This module is about the recent and quickly emerging trends of voluntary and mandatory reporting on sustainability issues. It aims to develop knowledge and understanding of the history, theory and practice of environmental, social andsustainability accounting and deals with concepts such as accountability andstakeholders. The module will provide students with a critical appreciation of therelevance and role of sustainability accounting and reporting in contemporary societyas the world transitions to net zero carbon emissions and aims to further the United Nations’ Sustainable Development Goals. The module will critically examine current and emerging practices in corporate settings including voluntary practices, how well stakeholders’ information needs are met, mandatory requirements and greenwashing issues. The module will be of interest to students wishing to explore accounting’s role in addressing key contemporary sustainability issues.
Who should do this module?
The module will be of interest to students wishing to explore accounting’s role in addressing key contemporary sustainability issues. It will provide a good foundation for partaking in policy debates regarding solutions to corporate emissions and other sustainability issues
Assessment details
70% Individual Coursework
30% Group Assessment
Teaching pattern
Weekly lecture
Weekly tutorial
Suggested reading list
Key reading
Book: Laine, M., Tregidga, H., Unerman, J., 2022. Sustainability Accounting and Accountability. Third Edition. Routledge. London.
Students will be required to consult key papers in academic journals indicated on the course as well as do their own research regarding sustainability reporting standardsand corporate reports.