Outline

Overview

This unit explores the theory and practice of organisational sustainability, focusing specifically on the role of accounting techniques and accountants. Statements from an organisation that it is addressing 'sustainability' may reflect a diversity of concerns, initiatives, and impacts. Organisational sustainability may include initiatives focused on climate change, carbon pollution, water, waste, rethinking the product-base, along with initiatives targeted to employees, customers, investors and/or the broader community. Consideration is initially given to what sustainability can mean, specifically framed within the context of accounting. As such, the unit reviews issues such as sustainability reporting, management control and accounting of sustainability related impacts, assurance of sustainability reporting, and investor analysis. The unit engages closely with published academic research, considering the theory of sustainability accounting, and contrasting this with empirical insights into the realities and challenges in practice. In so doing, the unit encourages a critical lens to explore questions including how accounting tools might enhance control and decision making, and more fundamentally, how can or should organisations and accounting contribute to a more sustainable planet.

Unit details and rules

Unit code	ACCT3016
Academic unit	Accounting
Credit points	6
Prohibitions ?	None
Prerequisites ?	ACCT2011 and (ACCT2012 or ACCT2019)
Corequisites ?	None
Assumed knowledge ?	Completion of the stated prerequisites will be sufficient for students to perform at the expected academic level for a 3000 level UoS
Available to study abroad and exchange students	Yes

Teaching staff

Coordinator	Anna Young-Ferris, anna.young-ferris@sydney.edu.au

Type	Description	Weight	Due	Length
Final exam	Final take-home exam Extended response questions	50%	Formal exam period	2 hours
Outcomes assessed:
Participation	Individual attendance Attendance	5%	Ongoing	Ongoing
Outcomes assessed:
Assignment	Individual assignment 1 Written task	10%	Week 06 Due date: 03 Apr 2020 at 16:00 Closing date: 17 Apr 2020	1000 words
Outcomes assessed:
Assignment	Group written assignment Written task	10%	Week 13 Due date: 29 May 2020 at 16:00 Closing date: 12 Jun 2020	1500 words
Outcomes assessed:
Assignment	Individual assignment 2 Written task	15%	Week 13 Due date: 29 May 2020 at 16:00 Closing date: 12 Jun 2020	1000 words
Outcomes assessed:
Presentation	Group presentation Oral presentation	10%	Weekly	15 minutes
Outcomes assessed:
= hurdle task ? = group assignment ?

Assessment summary

Individual assignment 1: Students are required to submit a written explanation of their perspective on sustainability (based on a required reading).
Individual assignment 2: Students are required to submit a written explanation and evaluation of a chosen issue or topic that most captured their attention during the semester.
Individual attendance: Students are required to attend every class. As this is a workshop format of delivery there will be no lecture recordings.
Group presentation: In small groups, students are required to present on a topic that responds to the ‘group presentation questions’ made available on Canvas during the semester.
Group written assignment: In the same groups formed for the group presentation, students are required to submit a report reflecting on how the issues they presented in their group presentation relate to broader questions and challenges examined during the semester.
Final take-home exam: This will be an open-book and take-home exam to be submitted via Turnitin on Canvas. The final exam is listed as having a HURDLE TASK which means you must complete the assessment and achieve at least 45% of the available marks in this assessment in order to pass the unit. Students who fail to achieve this minimum standard, even when their aggregate mark for the entire unit of study is above 50%, will be given a Fail grade for this unit. As a result, a student's academic transcript will show a Fail grade and the actual mark achieved if the final mark of the unit is between 0-49 and a Fail grade and a capped moderated mark of 49 for all other final marks.

Replacement exams: The Business School has determined that second replacement exams (both mid-semester and final) will not be offered for this unit of study should a student submit two special considerations for the same exam as this unit forms part of the professional accounting accreditation pathway. Should a student be granted a replacement exam via special consideration, and is then unable to attend or does not complete the replacement exam, any subsequent special consideration will result in a DC grade (Discontinue Without Fail).

Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Distinction	75 - 84	Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Credit	65 - 74	Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Pass	50 - 64	Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Fail	0 - 49	When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see sydney.edu.au/students/guide-to-grades.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

You may only use artificial intelligence and writing assistance tools in assessment tasks if you are permitted to by your unit coordinator, and if you do use them, you must also acknowledge this in your work, either in a footnote or an acknowledgement section.

Studiosity is permitted for postgraduate units unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Weekly schedule

WK	Topic	Learning activity
Week 01	Introduction: sustainability, organisational sustainability, and sustainability accounting	Workshop (3 hr)
Week 02	Organisational sustainability reporting (part 1)	Workshop (3 hr)
Week 03	Organisational sustainability reporting (part 2)	Workshop (3 hr)
Week 04	Sustainability accounting frameworks (part 1): the GRI	Workshop (3 hr)
Week 05	Sustainability accounting frameworks (Part 2): towards Integrated Reporting	Workshop (3 hr)
Week 06	Climate change and accounting for carbon (part 1)	Workshop (3 hr)
Week 07	Climate change and accounting for carbon (part 2)	Workshop (3 hr)
Week 08	Accounting for water	Workshop (3 hr)
Week 09	Accounting for waste, LCA, customers and community	Workshop (3 hr)
Week 10	Accounting for employees	Workshop (3 hr)
Week 11	Users of sustainability accounting: the investor perspective	Workshop (3 hr)
Week 12	Sustainability accounting: a role for management accounting, accountants and auditors?	Workshop (3 hr)
Week 13	Revision and exam preparation	Workshop (3 hr)

Attendance and class requirements

NO lecture recordings: Because an interactive workshop approach is taken for this unit, workshops will not be recorded. Students should ensure they make every effort to attend class. If you are unable to attend in a particular week, it is the student’s responsibility to keep up with the materials, as each week builds from the preceding.
Workshop slides: A pdf of the powerpoint slides for each week will be made available on canvas shortly before the first stream of each workshop. Students do not have permission to record classes, consultations or other discussions.

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

Please refer to the required reading list in Canvas.

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. explain, apply and evaluate current methods of accounting for sustainability, environmental, and social impacts, and ultimately assess the extent to which sustainability accounting can contribute to a more sustainable planet and society
LO2. analyse and critically evaluate the major methods of accounting learnt in this unit
LO3. apply required professional judgement underpinning the key methods of sustainability accounting examined in this unit, with the aim of making decisions on appropriate accounting approaches for particular circumstances
LO4. develop verbal and written communication skills within the context of sustainability accounting
LO5. develop the ability to work successfully and fairly in a team within the context of sustainability accounting
LO6. develop an ethical framework and social skills within the context of sustainability accounting.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

No changes have been made since this unit was last offered.

Additional information

More information can be found on Canvas.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect

Current students

ACCT3016: Sustainability Accounting

Semester 1, 2020 [Normal day] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect