Sustainability Accounting and Reporting

Learning Outcomes

Knowledge and Understanding

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

• Relevant procedures in preparing a sustainability report.
• The nature and importance of sustainability accounting.
• Calculation and reporting of GHG emissions from energy and water usage; waste, material usage, air and land emissions and biodiversity.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• Apply critical analysis.
• Perform independent research.

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• Critically evaluate the nature and importance of sustainability accounting.
• Demonstrate the procedure in preparing a sustainability report.
• Demonstrate competence in calculating greenhouse gas emissions from energy and water use, material usage, emissions to air, land and water and biodiversity.

• Nature and importance of sustainability reporting
• GHG Regulatory framework and guidance
• Greenhouse gases measurement and reporting from energy and water use, waste, material usage, emissions to air, land and water and biodiversity.
• Nature of the Global sustainability reporting standards
• Application of Global sustainability standards in preparing sustainability reports
• Biodiversity accounting and reporting

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

General Resources

World Resources Institute (2004). Greenhouse Gas Protocol - A Corporate Accounting and Reporting Standard. http://www.ghgprotocol.org/files/ghgp/public/ghg-protocol- revised.pdf

The Greenhouse Gas Emissions (Directors’ Reports) Regulations 2013. www.defra.gov.uk/consult/files/consult-ghg-regulations-20131.pdf

Journal Articles

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.

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.

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.

Cormier, D., Magnan, M. and Van Velthoven, B (2005). ) Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1). , pp. 3-39.

Tauringana, V., & Chithambo, L (2015). The effect of DEFRA guidance on greenhouse gas disclosure. The British Accounting Review (ABS 3*), Vol. 47, Issue 4. , pp. 425-444.

Textbooks

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

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

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

British Standard ISO 14064-1 (2006). Greenhouse gases – Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emission and removals. London: British Standards Institution.

Formative

This is how we’ll give you feedback as you are learning. It is not a formal test or exam.

Feedback

• Assessment Type: Formative
• Feedback:
• Final Assessment: No
• Group Work: No

Summative

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