Sustainability Reporting

Learning Outcomes

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• ability to identify the sources of and calculate greenhouse gas emissions;
• interpret sustainability performance of an organisation based on its greenhouse gas emission statement and sustainability report.
• discuss importance of sustainability reporting to compacting global warming;
• prepare a greenhouse gas emissions statement and a sustainability report;

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

• the importance of sustainability reporting to compacting global warming;
• preparation of greenhouse gas emissions statement and a sustainability report;
• identification of sources and calculation greenhouse gas emissions;
• appraise a greenhouse gas emissions statement and a sustainability report.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• demonstrate negotiating skills.
• demonstrate numeracy and problem-solving skills;
• communicate ideas in a written format to a wider audience;
• communicate ideas and arguments orally and through formal presentations;

Importance of sustainability reporting to compacting global warming

GHG Regulatory framework and guidance

Sources of and calculation of greenhouse gas emissions

Preparation of greenhouse gas emissions statement

Global sustainability reporting standards and preparations of a sustainability report

Appraisal of sustainability performance based on a greenhouse gas emissions statement and a sustainability report

Teaching and learning methods

Teaching methods include

• The module will be lecture-based with supporting in-lecture seminars.

Learning activities include

• In-lecture exercises and review questions/problems
• In-lecture case studies discussion
• Weekly individual/group presentations and discussion based on selected and topic specific academic papers.
• Weekly in-lecture (workshop style) solving or discussion of exercises and review questions/problems and case studies.

Resources & Reading list

Internet Resources

The Greenhouse Gas Emissions (Directors’ Reports) Regulations.

Greenhouse Gas Protocol - A Corporate Accounting and Reporting Standard.

Journal Articles

Burritt R.L and and Schaletegger, S (2010). Sustainability accounting and reporting: Fad or trend?. Accounting, Auditing and Accountability Journal, 23(7), pp. 829-846.

Suttipun, M and Stanton, P. (2012). Determinants of environmental disclosure in Thai corporate annual reports. International Journal of Accounting and Financial Reporting, 2(1), pp. 99-115.

Tauringana, V. (2020). ). Sustainability reporting challenges in developing countries: Towards management perceptions research evidence-based practice. Journal of Accounting in Emerging Economies.

Tauringana, V., & Chithambo, L (2015). The effect of DEFRA guidance on greenhouse gas disclosure. The British Accounting Review, 47(4), pp. 425-444.

Tagesson, T., Blank, V., Broberg, P. and Collin, S. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16, pp. 352-364.

Textbooks

Global Reporting Initiative (2020). Consolidated set of GRI standards. Global Reporting Initiative.

Department for Environment, Food and Rural Affairs (DEFRA) (2013). Environmental Reporting Guidelines: Including mandatory greenhouse gas emissions reporting guidance. Electronic copy available on internet..

Pahuja, S (2009). Environmental Accounting & Reporting, Theory, Law and Empirical Evidence. New Century Publications.

British Standard ISO (2006). Greenhouse gases – Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emission and removals. British Standards Institution.

Unerman, J, Bebbington, J. and O’Dwyer, B (2007). Sustainability Accounting and Accountability. Routledge, Oxford, UK.

Summative

This is how we’ll formally assess what you have learned in this module.

Referral

This is how we’ll assess you if you don’t meet the criteria to pass this module.

Repeat

An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.

Repeat Information

Repeat type: Internal & External