5XÉçÇøÊÓƵ

Sustainability Accounting and Reporting (120N1)

15 credits, Level 7 (Masters)

Autumn teaching

The module examines and critically analyses reporting standards issued by the GRI and SASB (Sustainability Accounting Standards Board) as well as the latest standards framework on sustainability being developed by the IASB. It also examines in-depth, the practices of measuring and reporting social and environmental performance such as social accounting and TBL (Triple Bottom Line) reporting as well as the role of capital market stakeholders in shaping the development of these standards and practices. Case studies will be used to examine and analyse the emergence and development of standards and practices in sustainability reporting. The discourse surrounding these issues will be framed using theories such as agency theory, stakeholder theory and institutional theory for critical analysis.

Contact hours and workload

This module is approximately 150 hours of work. This breaks down into about 33 hours of contact time and about 117 hours of independent study. The 5XÉçÇøÊÓƵ may make minor variations to the contact hours for operational reasons, including timetabling requirements.

We regularly review our modules to incorporate student feedback, staff expertise, as well as the latest research and teaching methodology. We’re planning to run these modules in the academic year 2024/25. However, there may be changes to these modules in response to feedback, staff availability, student demand or updates to our curriculum.

We’ll make sure to let you know of any material changes to modules at the earliest opportunity.