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Reporting for climate change and sustainability - MNGT8583
Accounting for climate change and sustainability

 
Faculty: Australian School of Business
 
 
School:  AGSM MBA Programs
 
 
Course Outline: AGSM Website
 
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 40
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
Further Information: See Class Timetable
 
 

Description

The Brundtland report (1987) also referred to as “Our Common Future” alerted the world to the urgency of making progress toward economic development that could be sustained whilst minimising the depletion of natural resources and harm to the environment.

This course explores issues related to climate change and sustainability and the implications for industry sectors and businesses. Established and proposed policy frameworks are surveyed and evaluated to highlight the significance of transparency and accountability in reporting environmental, social and governance (ESG) performance. The current state and trends in accounting and reporting for carbon emissions in regulated and voluntary settings will be covered, including the mandatory reporting requirements in Australia under the National Greenhouse and Energy Reporting Act 2007 (Cth) (NGER Act). An overview and assessment of the current practices in assurance for sustainability reports and greenhouse gas disclosures will also be covered.
By the end of this course, students should be able to:
  1. identify climate change and sustainability issues and their implications for businesses.
  2. articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives;
  3. understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,
  4. understand the role of assurance in sustainability reporting and GHG reporting.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.