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ACCT5961 Reporting for Climate Change and Sustainability
Course Details & Outcomes
Course Description
Climate change and sustainability are key challenges for our society and economy today. Governments and non-governmental organisations around the world have engaged in various climate change and adaptation policy initiatives to ensure survival and prosperity of current and future generations.
This course explores issues related to climate change and sustainability and the implications for businesses that will lead to better business reporting. Insights on established and proposed policy frameworks will provide students with an overview of the trends in sustainability reporting. Impact of the recent establishment of the International Sustainability Standards Board (ISSB) by the IFRS Foundation will also be covered particularly the release of sustainability standards. Finally, the credibility enhancing mechanisms of sustainability reports will also be considered.
Course Aims
The primary objectives of the course are to provide students with:
- Awareness and understanding of issues related to climate change and sustainability and the opportunities/challenges it presents to businesses.
- Awareness and understanding of voluntary and mandatory reporting frameworks and how these initiatives aim to address climate change and sustainable development issues (e.g. GHG Protocol, SDGs, GRI, TCFD, ISSB).
- Awareness of emission reduction strategies.
- Awareness of Australia’s climate policy and legislative framework (e.g. NGER Act).
- Awareness and understanding of the trends in the assurance of sustainability and GHG reports.
Relationship to Other Courses
This course can form part of a Masters program. There are no prerequisites for this course.
Course Learning Outcomes
| Course Learning Outcomes | Program learning outcomes |
|---|---|
| CLO1 : Identify emerging issues that arise due to climate change and its implications to businesses. |
|
| CLO2 : Observe why businesses need to support sustainable development practices. |
|
| CLO3 : Identify strategies to adapt and mitigate the effects of climate change. |
|
| CLO4 : Articulate mandatory and voluntary reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g. GHG Protocol, GRI, SDGs, TCFD, ISSB and the NGER Act). |
|
| CLO5 : Interpret the role of assurance in sustainability reporting and GHG reporting. |
|
| CLO6 : Develop critical thinking, oral and written communication skills and professional approaches to emerging business issues in a competitive and carbon constrained economy. |
|
| Course Learning Outcomes | Assessment Item |
|---|---|
| CLO1 : Identify emerging issues that arise due to climate change and its implications to businesses. |
|
| CLO2 : Observe why businesses need to support sustainable development practices. |
|
| CLO3 : Identify strategies to adapt and mitigate the effects of climate change. |
|
| CLO4 : Articulate mandatory and voluntary reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g. GHG Protocol, GRI, SDGs, TCFD, ISSB and the NGER Act). |
|
| CLO5 : Interpret the role of assurance in sustainability reporting and GHG reporting. |
|
| CLO6 : Develop critical thinking, oral and written communication skills and professional approaches to emerging business issues in a competitive and carbon constrained economy. |
|
Learning and Teaching Technologies
Moodle - Learning Management System
Learning and Teaching in this course
Students should commit to co-learning with instructors, peers and guest lecturers to develop awareness and understanding of the developing issues related to climate change and sustainability. This requires students to read the assigned materials before class and contribute and participate in the class discussions. Given the breadth of disciplines involved in understanding the phenomenon of climate change and its effect on sustainability, it is expected that there will be a myriad of materials available for curious minds. Although the course covers limited parts of the materials available, students should still expect this course to be reading intensive. Students should learn to skim read the suggested reading materials.
All the materials are available in the course website on Moodle and students may print them at their leisure, when (and if) needed.
General references are also suggested for additional reading to allow students to better understand the issues surrounding the climate change and sustainability and therefore allow students to participate in the ongoing debate on these topical issues. Self-reflection questions are also provided at the end of each topic to test students' knowledge of the material in relevant weeks. There are also useful websites that students may peruse to supplement these readings. These are provided in the lecture notes and the section titled "Resources".
Other Professional Outcomes
Not applicable.
Additional Course Information
The course consists of weekly three-hour seminar style classes. In most classes, the format will include a combination of some of the following activities:
- Powerpoint presentations and seminar discussions
- Video presentations
- In-class exercises and oral presentations
- Guest lecturers in selected weeks with open forum
At university, the focus is on your self-directed search for knowledge. Reading materials, lectures, presentations by practitioners, assessments and other resources are provided to help you learn. It is up to you to choose how much work you do in each part of the course: preparing for classes; researching on topic covered; attempting assigned questions; completing assignments; or seeking assistance from peers or teaching staff. You must choose an approach that best suits your learning style and goals in this course. The aim is to provide you with a flexible but directed learning approach.
Assessments
Assessment Structure
| Assessment Item | Weight | Relevant Dates | Program learning outcomes |
|---|---|---|---|
|
Assessment 1: Case Study
Assessment FormatIndividual
|
25% |
Start DateNot Applicable
Due DateWeek 5: 24 June - 30 June
|
|
|
Assessment 2: Carbon Accounting
Assessment FormatIndividual
|
20% |
Start DateNot Applicable
Due DateWeek 7: 08 July - 14 July
|
|
|
Assessment 3: Group Case Study (Climate Financial Disclosures)
Assessment FormatGroup
|
30% |
Start DateNot Applicable
Due DateWeek 10: 29 July - 04 August
|
|
|
Assessment 4: Seminar Engagement
Assessment FormatIndividual
|
25% |
Start DateNot Applicable
Due DateNot Applicable
|
|
Assessment Details
-
Assessment 1: Case Study
Assessment Overview
This assessment aims for students to gain knowledge of information typically provided in sustainability reports. A case company will be allocated to each student. As part of this assessment, students will identify the company’s approach to sustainability, identify the company’s initiatives with regards to its environmental, social and governance (ESG) practices and critically evaluate the outcome of these initiatives.
Assesses: PLO1, PLO2, PLO3, PLO5, PLO6, PLO7
Course Learning Outcomes
- CLO1 : Identify emerging issues that arise due to climate change and its implications to businesses.
- CLO2 : Observe why businesses need to support sustainable development practices.
- CLO3 : Identify strategies to adapt and mitigate the effects of climate change.
- CLO4 : Articulate mandatory and voluntary reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g. GHG Protocol, GRI, SDGs, TCFD, ISSB and the NGER Act).
- CLO6 : Develop critical thinking, oral and written communication skills and professional approaches to emerging business issues in a competitive and carbon constrained economy.
Detailed Assessment Description
Assessment Overview
This assessment aims for students to gain knowledge of information typically provided in sustainability reports. A company will be allocated to each student to perform a content analysis of a sustainability report. As part of this assessment, students will identify the company’s approach to sustainability, identify the company’s initiatives with regards to social and environmental impacts of the company’s business operations and then critically evaluate the company’s initiatives on how well they manage their social and environmental impacts.
Assesses: PLO1, PLO2, PLO3, PLO5, PLO6, PLO7
Assessment Description
This assessment aims for students to gain knowledge of information typically provided in sustainability reports. A case company will be allocated to each student. As part of this assessment, students will identify the company’s approach to sustainability, identify the company’s initiatives with regards to its environmental, social and governance (ESG) practices and critically evaluate the outcome of these initiatives.
Assessment Length
2-3 page individual report
Submission notes
Individual assignments must be submitted in pdf format through Turn-it-in on due date. Each submission must be submitted with a cover sheet (excluded from page count). The assignments will be checked using a plagiarism software, so it is the responsibility of the student to ensure that no plagiarism occurs, and quoted text is properly cited. Penalties apply for late submissions and if plagiarism is detected.
Assessment information
See course website for more details.
Assignment submission Turnitin type
This assignment is submitted through Turnitin and students do not see Turnitin similarity reports.
-
Assessment 2: Carbon Accounting
Assessment Overview
This activity aims to demonstrate ability of students to perform carbon accounting and propose emission reduction strategies.
Assesses: PLO1, PLO2, PLO3, PLO5, PLO6, PLO7
Course Learning Outcomes
- CLO1 : Identify emerging issues that arise due to climate change and its implications to businesses.
- CLO2 : Observe why businesses need to support sustainable development practices.
- CLO3 : Identify strategies to adapt and mitigate the effects of climate change.
- CLO4 : Articulate mandatory and voluntary reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g. GHG Protocol, GRI, SDGs, TCFD, ISSB and the NGER Act).
- CLO6 : Develop critical thinking, oral and written communication skills and professional approaches to emerging business issues in a competitive and carbon constrained economy.
Detailed Assessment Description
Assessment Overview
This activity aims to demonstrate ability of students to perform GHG calculations and propose emission reduction strategies.
Assesses: PLO1, PLO2, PLO3, PLO5, PLO6, PLO7
Assessment Description
This activity aims to demonstrate ability of students to perform GHG calculations.
Assessment Length
2-3 page individual report
Submission notes
See Moodle site for details.
Assessment information
Details of this assessment will be provided on the course Moodle site. The report is due via Turn-it-in before class in Week 7.
Assignment submission Turnitin type
This assignment is submitted through Turnitin and students do not see Turnitin similarity reports.
-
Assessment 3: Group Case Study (Climate Financial Disclosures)
Assessment Overview
The case study aims to develop critical thinking and problem-solving skills in students. This case will also provide students the opportunity to apply the knowledge learnt from the course and to develop their team building skills. For example, students will be asked to evaluate a case organisation’s climate-related financial disclosures.
Assesses: PLO1, PLO2, PLO3, PLO4, PLO5, PLO6, PLO7
Course Learning Outcomes
- CLO1 : Identify emerging issues that arise due to climate change and its implications to businesses.
- CLO2 : Observe why businesses need to support sustainable development practices.
- CLO3 : Identify strategies to adapt and mitigate the effects of climate change.
- CLO4 : Articulate mandatory and voluntary reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g. GHG Protocol, GRI, SDGs, TCFD, ISSB and the NGER Act).
- CLO5 : Interpret the role of assurance in sustainability reporting and GHG reporting.
- CLO6 : Develop critical thinking, oral and written communication skills and professional approaches to emerging business issues in a competitive and carbon constrained economy.
Detailed Assessment Description
Assessment Overview
The case study aims to develop critical thinking and problem-solving skills in students. This case will also provide students the opportunity to apply the knowledge learnt from the course and to develop their team building skills. For example, students will be asked to evaluate a case organisation’s climate change disclosures.
Assesses: PLO1, PLO2, PLO3, PLO4, PLO5, PLO6, PLO7
Assessment Description
The case study is expected to develop critical thinking and problem solving skills in students. This case will also provide students the opportunity to apply the knowledge learnt from the course. Specifically, students will be asked to evaluate the extent the case organisation is complying with the recommendations of the task force on climate- related financial disclosures (TCFD).
Assessment Length
5-page group report
Submission notes
See Moodle site for details.
Assessment information
Details of the case and its requirements will be provided on the Course Moodle site.
Assignment submission Turnitin type
This assignment is submitted through Turnitin and students do not see Turnitin similarity reports.
-
Assessment 4: Seminar Engagement
Assessment Overview
Key aims of the seminar engagement are two-fold, that is, to encourage timely and active independent learning and to facilitate peer-based knowledge sharing.
Assesses: PLO1, PLO2, PLO3, PLO4, PLO5, PLO6, PLO7
Course Learning Outcomes
- CLO1 : Identify emerging issues that arise due to climate change and its implications to businesses.
- CLO2 : Observe why businesses need to support sustainable development practices.
- CLO3 : Identify strategies to adapt and mitigate the effects of climate change.
- CLO4 : Articulate mandatory and voluntary reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g. GHG Protocol, GRI, SDGs, TCFD, ISSB and the NGER Act).
- CLO5 : Interpret the role of assurance in sustainability reporting and GHG reporting.
- CLO6 : Develop critical thinking, oral and written communication skills and professional approaches to emerging business issues in a competitive and carbon constrained economy.
Detailed Assessment Description
Assessment Overview
Key aims of the seminar engagement are two-fold, that is, to encourage timely and active independent learning and facilitate peer-based knowledge sharing.
Assesses: PLO1, PLO2, PLO3, PLO4, PLO5, PLO6, PLO7
Assessment Description
Key aims of the seminar engagement are two-fold, that is, to encourage timely and active independent learning and facilitate peer-based knowledge sharing.
Assessment Length
Continuing (Weeks 1-10)
Submission notes
Not Applicable
Assessment information
The facilitator will observe students' participation on a weekly basis. Attendance is also carefully taken to ensure that active students have ample time to participate.
Assignment submission Turnitin type
Not Applicable
General Assessment Information
As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure. To assure academic integrity, you may be required to demonstrate reasoning, research and the process of constructing work submitted for assessment.
To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.
You are expected to complete all assessment tasks for your courses in the School of Accounting, Auditing & Taxation. In some courses, there will be a minimum pass mark required on the final exam due to the need to assure individual mastery of specific course learning outcomes for accounting accreditation requirements. Where applicable this is explained in the assessment information below.
Grading Basis
Standard
Requirements to pass course
In order to pass this course, you must:
- achieve a composite mark of at least 50 out of 100;
- meet any additional requirements described in the Assessment Summary section.
You are expected to attempt all assessment requirements in the course.
Course Schedule
| Teaching Week/Module | Activity Type | Content |
|---|---|---|
| Week 0 : 20 May - 26 May | Seminar |
Students should check the course website and start reading reference materials. |
| Week 1 : 27 May - 2 June | Seminar |
Introduction to Climate Change and Sustainability
Seminar Engagement - Class activities |
| Week 2 : 3 June - 9 June | Seminar |
Sustainability Reporting Frameworks (e.g.GRI, SDGs) Seminar Engagement - Class activities
|
| Week 3 : 10 June - 16 June | Seminar |
Sustainability Reporting (continued) Integrated Reporting and Climate Disclosures Seminar Engagement - Class activities Guest Speakers |
| Week 4 : 17 June - 23 June | Seminar |
Carbon Accounting Seminar Engagement - Class activities Guest speaker |
| Assessment |
Assessment 1: Individual Case Study See Moodle site for details. |
|
| Week 5 : 24 June - 30 June | Seminar |
Climate Disclosures Australian Sustainability Reporting Standards Seminar Engagement - Class activities |
| Week 7 : 8 July - 14 July | Seminar |
Reporting requirements under the NGER Act International Sustainability Standards Board Seminar Engagement - Class activities Guest speaker |
| Assessment |
Assessment 2: Individual Carbon Accounting Exercise: See Moodle site for details. |
|
| Week 8 : 15 July - 21 July | Seminar |
Carbon Markets and Accounting for Carbon Emission Permits
Seminar Engagement - Class activities |
| Week 9 : 22 July - 28 July | Seminar |
Sustainability and GHG Assurance Seminar Engagement - Class activities |
| Week 10 : 29 July - 4 August | Seminar |
Other emerging topics - Circular Economy Seminar Engagement - Class activities Group Case Study due Course wrap-up |
| Assessment | Assessment 3: Group Case Study (Climate Disclosures): See Moodle site for details. |
Attendance Requirements
Students are strongly encouraged to attend all classes and review lecture recordings.
General Schedule Information
Students are strongly encouraged to attend all classes and actively participate during class. Students should commit to co-learning with instructors, peers and guest lecturers to develop awareness and understanding of the developing issues related to climate change and sustainability. This requires students to read the assigned materials before class and contribute and participate in the class discussions.