School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Contemporary Issues in Sustainability Accounting
  • Unit Code

    ACC6035
  • Year

    2021
  • Enrolment Period

    1
  • Version

    3
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    A/Prof Geri Hadrian DJAJADIKERTA

Description

The unit provides an introduction to contemporary issues in the context of sustainable development. It introduces concepts relating to 'Triple Bottom Line Accounting' and considers both external and internal reporting aspects of corporate social and environmental sustainability and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.

Prerequisite Rule

Students must pass ACC6010

Learning Outcomes

On completion of this unit students should be able to:

  1. Discuss the benefits and limitations of sustainability reporting.
  2. Propose relevant accounting theories to make informed decisions about contemporary issues in sustainability accounting.
  3. Integrate strategy, accounting practices and communication for an effective sustainability reporting system.
  4. Demonstrate effective teamwork through analysis of sustainability reporting practices across different industries.
  5. Recommend decisions that address complex sustainability issues considering ethical and social consequences.

Unit Content

  1. A framework for implementing corporate sustainability.
  2. Value of sustainability reporting.
  3. Theories relating to sustainability reporting.
  4. Implementing a social, environmental, and economic impact measurement system.
  5. Carbon tax scheme and emissions trading scheme.
  6. External sustainability reporting and assurance on sustainability reporting.
  7. A Methodology to rank the quality and comprehensiveness of sustainability information provided in publicly listed company reports.
  8. Active ownership and ESG performance.
  9. Sustainability reporting beyond rhetoric: Linking Strategy, accounting and communication.
  10. Performance of Socially Responsible Investment Funds.

Learning Experience

ON-CAMPUS

Students will attend on campus classes as well as engage in learning activities through ECUs LMS

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 2 hour seminarNot OfferedNot Offered
Semester 213 x 2 hour seminarNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences through ECUs LMS as well as additional ECU l

Additional Learning Experience Information

Students are expected to actively engage in group discussions, case analyses, and presentations on regular basis. Group discussions are carried out weekly to provide the opportunity for students from different backgrounds to work in teams. Communication and presentation skills are enhanced through students' presentations and project based work.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.

ON CAMPUS
TypeDescriptionValue
ExerciseOn-line Quiz10%
ProjectProject50%
ExaminationFinal Examination40%
ONLINE
TypeDescriptionValue
ExerciseOn-line Quiz10%
ProjectProject50%
ExaminationFinal Examination40%

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6035|3|1

School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Contemporary Issues in Sustainability Accounting
  • Unit Code

    ACC6035
  • Year

    2021
  • Enrolment Period

    2
  • Version

    3
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    A/Prof Geri Hadrian DJAJADIKERTA

Description

The unit provides an introduction to contemporary issues in the context of sustainable development. It introduces concepts relating to 'Triple Bottom Line Accounting' and considers both external and internal reporting aspects of corporate social and environmental sustainability and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.

Prerequisite Rule

Students must pass ACC6010

Learning Outcomes

On completion of this unit students should be able to:

  1. Discuss the benefits and limitations of sustainability reporting.
  2. Propose relevant accounting theories to make informed decisions about contemporary issues in sustainability accounting.
  3. Integrate strategy, accounting practices and communication for an effective sustainability reporting system.
  4. Demonstrate effective teamwork through analysis of sustainability reporting practices across different industries.
  5. Recommend decisions that address complex sustainability issues considering ethical and social consequences.

Unit Content

  1. A framework for implementing corporate sustainability.
  2. Value of sustainability reporting.
  3. Theories relating to sustainability reporting.
  4. Implementing a social, environmental, and economic impact measurement system.
  5. Carbon tax scheme and emissions trading scheme.
  6. External sustainability reporting and assurance on sustainability reporting.
  7. A Methodology to rank the quality and comprehensiveness of sustainability information provided in publicly listed company reports.
  8. Active ownership and ESG performance.
  9. Sustainability reporting beyond rhetoric: Linking Strategy, accounting and communication.
  10. Performance of Socially Responsible Investment Funds.

Learning Experience

ON-CAMPUS

Students will attend on campus classes as well as engage in learning activities through ECUs LMS

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 2 hour seminarNot OfferedNot Offered
Semester 213 x 2 hour seminarNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences through ECUs LMS as well as additional ECU l

Additional Learning Experience Information

Students are expected to actively engage in group discussions, case analyses, and presentations on regular basis. Group discussions are carried out weekly to provide the opportunity for students from different backgrounds to work in teams. Communication and presentation skills are enhanced through students' presentations and project based work.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.

ON CAMPUS
TypeDescriptionValue
ExerciseOn-line Quiz10%
ProjectProject50%
ExaminationFinal Examination40%
ONLINE
TypeDescriptionValue
ExerciseOn-line Quiz10%
ProjectProject50%
ExaminationFinal Examination40%

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6035|3|2