Sustainability Accounting and Reporting

Course aim

To introduce students to the fundamental concepts of corporate sustainability and how sustainable development issues influence company accounting and reporting practices, as well as to introduce students to contemporary approaches and techniques to account for a company’s social, economic, and environmental impacts.

Course content

The content of this course covers the topics of corporate sustainability and legitimacy, critical review of conventional accounting, sustainability issues in financial accounting and reporting, sustainability reporting guidelines, environmental management accounting framework and tools, environmental costing methods, integration with eco-efficiency indicators, and the role of accounting in corporate sustainability management.

Textbook(s)

Nil

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 1008	Accounting for Business

Completion of a minimum of 16 courses including the course listed above.

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Workshop	2.5 hours x 10 weeks
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Workshop	3 hours x 10 weeks
EXTERNAL, CITY WEST, ONLINE
External	30 hours x NA

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Continuous assessment, Team Project

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.