Sustainability Accounting and Reporting

Undergraduate | 2026

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Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
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Area/Catalogue
ACCT 3009
Course ID icon
Course ID
205078
Campus icon
Campus
Adelaide City Campus West, Online
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course owner
Course owner
School of Accounting and Fin
Course coordinator
Course coordinator
Sumit Lodhia
Course level icon
Course level
3
Work Integrated Learning course
Work Integrated Learning course
No
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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

Course overview

This course will 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. Content includes: 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; 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 UniSA Business Enterprise Skills in the context of the Accounting discipline: Self-Management (advanced level).

Availability

Census date Icon
Census date
Fri 27/03/2026
Enrol by date
Enrol by date
Fri 13/03/2026
Last day to W
Last day to W
Fri 10/04/2026
Last day to WF
Last day to WF
Fri 08/05/2026

Class details

Adelaide City Campus West

Class number
Class number 21602
Section
Section WS01
Size
Size 35
Available
Available 35
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Wednesday 4:10pm - 6:30pm Adelaide City Campus West Sir George Kingston, GK2-16
6 May - 3 Jun Wednesday 4:10pm - 6:30pm Adelaide City Campus West Sir George Kingston, GK2-16
Class number
Class number 21603
Section
Section WS02
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
23 Feb - 13 Apr Monday 11:10am - 1:30pm Adelaide City Campus West Sir George Kingston, GK2-16
4 May - 1 Jun Monday 11:10am - 1:30pm Adelaide City Campus West Sir George Kingston, GK2-16

Prerequisite(s)

  • Must have completed 1 of ACCT1001 Financial Accounting 1/ACCT1006 UO Financial Accounting 1/ACCT1007 Financial Accounting 1 (UniSA)

Corequisite(s)

N/A

Antirequisite(s)

  • Must not have completed ACCT3015 UO Sustainability Accounting and Reporting at the University of South Australia OR must not have completed ACCT3010 Sustainability Accounting and Reporting at the University of South Australia

Assumed knowledge

N/A

Textbook(s)

N/A

Inherent requirements

N/A

Other resources

N/A

Assessment

N/A

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Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.

The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.