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Courses / Modules / MANG9911 Sustainability Accounting and Reporting

Sustainability Accounting and Reporting

When you'll study it
Semester 1
CATS points
15
ECTS points
7.5
Level
Level 7
Module lead
Zhifeng Chen
Academic year
2025-26

Module overview

Sustainable development is a topic in which investors and other stakeholders are increasingly interested because of its potential effect on companies’ business models, cash flows, financial position and financial performance. United Nations (UN) issued seventeen Sustainable Develop Goals (SDGs) in 2016. In June 2023, the International Sustainability Standards Board (ISSB) issued IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. The source of Sustainability Accounting and Reporting stems from this idea. This module will expose students to sustainability accounting and reporting especially how to prepare a sustainability report including reporting information of greenhouse gas emissions, water usage; waste, material usage, emissions to air, land and water and biodiversity. Students will also acquire the skills to be able to analyse the sustainability performance of an organisation and recommend how the organisation can improve its sustainability performance.