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Diverse stakeholders are increasingly demanding information about the broader social and environmental dimensions of organizational performance. Incorporating this information into decision-making is complex because it tends to be non-financial in nature and traditional models tend to focus on financial information. This course will investigate issues associated with production, reporting, and use of sustainability related information for decision-making. At a broader level, the course will help students to develop their critical thinking and analytical skills to help them apply their knowledge to settings where extant models do not fit well.
Intended learning outcomes
On successful completion of this subject, students should be able to:
- Critically evaluate the diverse reporting frameworks which may be used by organizations to report the sustainability of their operations;
- Critically examine the quality of sustainability information provided by organizations;
- Evaluate sustainability performance metrics and consider stakeholder needs in their development;
- Understand how to extend traditional financial models to incorporate sustainability aspects of decisions and the strengths and weaknesses of doing so;
- Understand implications of sustainability information for conduct of the assurance function.
On successful completion of this subject, students should have improved the following generic skills in relation to accounting:
- Thinking critically about management and reporting issues associated with sustainability
- Evaluating diverse financial and nonfinancial data to inform decision-making
- Developing written and oral arguments to state and defend a point of view
Last updated: 3 November 2022