Unit Overview
- Description
Get ready to embark on a journey that not only explores the principles of sustainability reporting and strategy but also emphasizes the vital role that accounting, finance, and other disciplines play in shaping a sustainable and socially responsible future. While some organisations have been engaging in voluntary sustainability reporting for decades, there is a global move to mandatory reporting for specified large organisations. For example, from 1 January 2025 specified large companies in Australia are required to make climate-related disclosures in their annual report. Sustainability reporting and assurance typically requires multi-disciplinary teams including engineers, lawyers, environmental and social scientists, as well as accounting and finance professionals.
This unit provides a practical and holistic perspective on how to begin or improve an organisation's sustainability reporting strategy and reporting processes. Given that climate-related reporting is mandatory for specified Australian companies, this unit provides a comprehensive overview of greenhouse gas (carbon) accounting and climate reporting. Further topics include sustainability target setting, performance measurement, sustainable supply chain management and procurement, and climate mitigation and adaptation strategies. The unit explores the operation and accounting for carbon credits, as well as climate reporting within the financial statements. The latest guidance and requirements are covered from the global and Australian sustainability / climate reporting standards and assurance / audit standards. The unit is useful for students who wish to understand the emerging world of mandatory sustainability reporting and those who may want to pursue careers in emerging areas such as sustainability reporting, greenhouse gas accounting, sustainability assurance and sustainable finance.
- Credit
- 6 points
- Offering
Availability Location Mode First year of offer Not available in 2026 UWA (Perth) On-campus - Details for undergraduate courses
- Level 3 elective
- Outcomes
Students are able to (1) apply the concepts and techniques of sustainability reporting; (2) appraise how sustainability reporting strategy can be applied in practice; (3) evaluate the sustainability reporting process; (4) examine how global and Australian sustainability reporting frameworks and standards can be applied in practice; and (5) demonstrate an understanding of greenhouse gas accounting.
- Assessment
Indicative assessments in this unit are as follows: (1) quiz; (2) examinations - mid sem 20%, final 40%; and (3) group assignment. Further information is available in the unit outline.
Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
- Unit Coordinator(s)
- Dr Lyndie Bayne
- Unit rules
- Prerequisites
- Successful completion ofACCT1101 Financial Accounting
- Contact hours
- lectures/tutorials/seminars/workshops: up to 3 hours per week
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Visit the Essential Textbooks website to see if any textbooks are required for this Unit. The website is updated regularly so content may change. Students are recommended to purchase Essential Textbooks, but a limited number of copies of all Essential Textbooks are held in the Library in print, and as an ebook where possible. Recommended readings for the unit can be accessed in Unit Readings directly through the Learning Management System (LMS).
- Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Online flexible
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
Online timetabled
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times.
Online Restricted
Not available for self-enrolment. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
External
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Off-campus
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multi-mode
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.