This module, Sustainability Accounting and Reporting, explores how businesses measure, manage, and disclose their environmental, social, and governance impacts in a way that supports accountability and sustainable development. Across ten interconnected topics, the module introduces the foundations of sustainable development and sustainability accounting, the processes and theories underlying sustainability reporting, and the key international frameworks and standards that guide practice (including GRI, ESRS, and IFRS S1/S2 under the ISSB). Students will then engage with specialised areas such as accounting for climate change, biodiversity, and human rights, before moving to the assurance of sustainability reporting and the broader impact such reporting has on sustainable strategy, operations, and stakeholder trust. By combining conceptual, technical, and practical dimensions, the module equips students with the critical knowledge and applied skills needed to evaluate and contribute to sustainability accounting and reporting in both professional and academic contexts.
- Module Supervisor: John Malagila