Introductory description

This module familiarises students with the current state of the art in sustainability reporting.

Module aims

Outline syllabus

This is an indicative module outline only to give an indication of the sort of topics that may be covered. Actual sessions held may differ.

Understanding the variety of sustainability reporting frameworks
Integrated Reporting
Assessing materiality in sustainability reporting
A deep dive into the GRI Framework
Climate-related financial disclosure
Nature-related financial disclosure
Assessing the quality of sustainability reports

Learning outcomes

By the end of the module, students should be able to:

• Demonstrate an understanding of current sustainability reporting frameworks and differences between these frameworks.
• Critically analyse sustainability reports and differences in sustainability reporting quality.

Indicative reading list

Adams, C.A. (ed.) (2022) Handbook of Accounting and Sustainability. Cheltenham: Edward Elgar
Bebbington, J., Larrinaga, C., O’Dwyer, B., Thomson, I. (eds.) (2021) Routledge Handbook of Environmental Accounting. London and New York: Routledge
Climate Disclosure Standards Board and We Mean Business Coalition (2021) TCFD Good Practice Handbook. https://www.cdsb.net/sites/default/files/tcfd_good_practice_handbook_v5_pages.pdf
Crane, A., Matten, D., McWilliams, A., Moon, J. Siegel, D.S. (ed.) (2009) The Oxford Handbook of Corporate Social Responsibility. Oxford: Oxford University Press
De Villiers, C., Hsiao, P.-C., & Maroun, W. (Eds.). (2020). The Routledge Handbook of Integrated Reporting (1st ed.). London: Routledge.
Laine, M., Tregidga, H. and Unerman, J. (2022) Sustainability accounting and accountability. Third Edition. New York: Routledge.

Research element

Students will be encouraged to investigate company cases in exploring the background and context of sustainability reporting activities and their appropriateness.

Interdisciplinary

Sustainability reporting issues cross disciplinary boundaries and require an engagement with different types of expertise from both the social and the natural sciences, for example in relation to climate change, biodiversity, or human rights disclosure.

International

Sustainability reporting issues tend to be global issues, most evidently in the area of greenhous gas emissions reporting in relation to international reporting frameworks and climate change policies. Many sustainability reporting issues refer to the United Nations Sustainable Development Goals and international agreements. Reporting entities tend to have supply chains that span the globe and often long distances between countries and jurisdictions whilst being associated with a variety of local impacts across international communities.

Subject specific skills

Investigate different concepts of materiality and analyse in detail how they affect the shape of reporting practice.
Develop materiality assessments
Understand and apply accounting metrics as they relate to material issues of sustainability reporting, such as climate, biodiversity, water, and economic inequality.

Transferable skills

Develop problem framing and problem solving skills in exploring case studies
Demonstrate effective oral and written communication skills