MN52143: Sustainability accounting
[Page last updated: 23 October 2023]
| Academic Year: | 2023/24 |
| Owning Department/School: | School of Management |
| Credits: | 5 [equivalent to 10 CATS credits] |
| Notional Study Hours: | 100 |
| Level: | Masters UG & PG (FHEQ level 7) |
| Period: |
- Semester 2
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| Assessment Summary: | CWPF 100% |
| Assessment Detail: |
- Sustainability and accounting portfolio (CWPF 100%)
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| Supplementary Assessment: |
- Like-for-like reassessment (where allowed by programme regulations)
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| Requisites: |
While taking this module you must take MN52090
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| Learning Outcomes: |
By the end of the unit, you will be able to:
- Critically discuss the role of accounting by businesses for the sustainability-related impacts of their activities and such impacts on their activities
- Explain alternative methods of preparing and reporting sustainability-related information and appraise their strengths and weaknesses
- Identify, analyse and interpret sustainability-related information obtained from practice
- Discuss current developments in preparing/ reporting sustainability-related information from provider and user perspectives
- Demonstrate a critical awareness of the wider social and ethical issues associated with financial decisions.
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| Synopsis: | Develop a broad understanding of the reporting standards and framework on sustainability. You will explore standards issued by bodies like:
- Global Reporting Initiative
- Sustainability Accounting Standards Board
- the International Accounting Standards Board
You will also gain the knowledge and skills to measure and report on social and environmental performance.
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| Content: | Key elements to be included:
- Context and concepts - interactions among the economy, environment and society; concepts of sustainability; motivations for business engagement (e.g. ethics v. the `business case'; notions of responsibility); the institutional framework for policy and accounting in the field of sustainability
- Economic instruments for environmental management - theory, current schemes and accounting implications
- Theories and methods of accounting for, reporting on and assurance of sustainability-related information provided by businesses (including for internal users)
- Use of sustainability-related information in financial products and decisions
- Current developments/emerging issues in sustainability and accounting at the time the unit is run
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| Course availability: |
MN52143 is Optional on the following courses:
School of Management
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Notes: - This unit catalogue is applicable for the 2023/24 academic year only. Students continuing their studies into 2024/25 and beyond should not assume that this unit will be available in future years in the format displayed here for 2023/24.
- Courses and units are subject to change in accordance with normal University procedures.
- Availability of units will be subject to constraints such as staff availability, minimum and maximum group sizes, and timetabling factors as well as a student's ability to meet any pre-requisite rules.
- Find out more about these and other important University terms and conditions here.
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