UO Sustainability Accounting and Reporting

Undergraduate | 2026

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area/catalogue icon
Area/Catalogue
ACCT 3006
Course ID icon
Course ID
202886
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
3
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
No
University-wide elective icon
University-wide elective course
No
Single course enrollment
Single course enrolment
No
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Note:
Course data is interim and subject to change

Course overview

The aim of this course is to introduce students to the fundamental concepts of corporate sustainability and how sustainable development issues influence company accounting and reporting practices, as well as to introduce students to contemporary approaches and techniques to account for a company's social, economic, and environmental impacts. The content of this course covers the topics of corporate sustainability and legitimacy, critical review of conventional accounting, sustainability issues in financial accounting and reporting, sustainability reporting guidelines, environmental management accounting framework and tools, environmental costing methods, integration with eco-efficiency indicators, and the role of accounting in corporate sustainability management.

Course learning outcomes

  • Discuss sustainability issues in accounting and reporting practices.
  • Explain the differences between conventional accounting and triple bottom line accounting.
  • Evaluate the quality of a company's sustainability/environmental report.
  • Identify and classify environmental costs and impacts.
  • Apply environmental costing methods and sustainability indicators.
  • Collaboratively research sustainability issues.
  • Demonstrate Business Enterprise Skills in the context of the Accounting discipline: Self-Management (advanced level).

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A