This course aims to develop students' critical understanding of the relationship between climate change accounting, and Environmental, Social, and Governance (ESG) reporting. Students will delve into the fundamentals of climate change accounting, exploring topics such as climate change reporting and recent related regulatory frameworks including IFRS S2 Climate-related Disclosures. Students will also critically evaluate academic debates as well as current issues in the world of business, including ESG, carbon emission and sustainability issues. Most topics will be addressed not only with reference to relevant theory but also empirical findings, and business practices will also play an important role.

Synchronous learning activities:

Workshop (2 hours x 10 weeks)

Tutorials (1 hour x 4 weeks)

Asynchronous learning activities will consist of Reading and writing assignments. Totalling 8 hours across the semester.

None

None

1. Written assignment, including essay; Individual; 2650 words; 75%; ILOs 1-5.
2. Oral assessment & presentation; Individual; 7 minutes; 25%; ILOs 3-5.

It is the default expectation that all courses will offer opportunities for reassessment or deferred assessment. Where it is not possible to offer this in some assessment components, the grade achieved at the first attempt will be counted towards the final course grade, and any exceptions for this course are described below.

[No exceptions]

The aims of this course are to:

■ Critically evaluate issues related to climate change accounting and Environmental, Social, and Governance (ESG) reporting.

■ Critically explore recent related regulatory frameworks, including IFRS S2 Climate-related Disclosures.

■ Critically evaluate academic debates and real-world case studies related to climate change in accounting and ESG reporting.

By the end of this course students will be able to:

1. Critically assess of the role of accounting in addressing climate change issues, including the concepts of carbon accounting, climate-related disclosures and ESG.

2. Critically analyse current climate change reporting, considering existing regulatory frameworks and recent standards such as IFRS S2 Climate-related Disclosures.

3. Analyse the integration of climate change considerations into accounting theories and practices, exploring how organizations report on climate-related risks and opportunities.

4. Critically evaluate academic literature on the role of corporate governance in addressing climate-related risks, assessing the effectiveness of board oversight and disclosure practices in managing climate change impacts.

5. Demonstrate effective communication skills in conveying complex climate-related accounting information to diverse stakeholders, including investors, and the general public.