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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

Traditional accounting is mainly limited to the providing information for decision making by a range of major financial stakeholders, such as managers, investors and creditors. Given the increasing importance of sustainability issues such as climate change, students who study accounting at postgraduate level now need to understand these important issues as they will inevitably be discussed in organisations that they will work for. This module will expose students to sustainability accounting and reporting especially how to prepare a sustainability report, how to calculate greenhouse gas emissions given information on energy and 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.