Sustainability Accounting and Reporting - 2016

Unit summary


  • Level of Study: Undergraduate Level 3
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP, HECS-HELP
  • Availability for 2016: SP2 , SP4
  • Availability for 2017: SP2 , SP4
  • Assessment: Assessment - Continuous Assessment (15%) , Assignment (25%) - Learn more

Unit provided by

2016 Fees
Domestic 1,305.00
HECS 1,305.00
International 1,555.00

To introduce students to the fundamental concepts of corporate sustainability and how sustainable development issues influence company accounting and reporting practices, as well as to introduce students to contemporary approaches and techniques to account for a company’s social, economic, and environmental impacts.

  1. Demonstrate an understanding of sustainability issues in accounting and reporting practices
  2. Understand the differences between conventional accounting and triple bottom line accounting
  3. Evaluate the quality of a company's sustainability/environmental report
  4. Identify and classify environmental costs and impacts
  5. Apply environmental costing methods and sustainability indicators
  6. Undertake collaborative research on sustainability issues
  • Assessment — Continuous Assessment (15%)
  • Assignment (25%)
  • Group Project (50%)
  • Reflective Task — Learning Diary (10%)

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

Prior to enrolling, students must have either completed or received credit for 16 OUA units of study from the University of South Australia's Bachelor of Accounting.

  • Broadband access
  • Other special requirement — Students will require Windows Vista, Windows 7 or higher. UniSA does not support Windows XP.

This unit addresses the following topics.

1Corporate Social Responsibility (CSR), Sustainability: An Introduction
2Corporations and Sustainability
3Stakeholders and Sustainability
4Accountability and Theories of Sustainability
5Trends in Sustainability
6Sustainability Reporting
7Management Systems for Sustainability
8Integrated Reporting
9Sustainability Accounting and Reporting: Expectation Gaps

This unit is delivered using the following methods and materials:

Instructional Methods

  • Online assignment submission

Online materials

  • Online Assessment
  • Printable format materials
  • Resources and Links

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbook information for this unit is currently being updated and will be available soon. Please check back regularly for updates. Alternatively, visit the The Co-op website and enter the unit details to search for available textbooks.

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