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).