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Subject details

  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.
    • Corporate Social Responsibility (CSR), Sustainability: An Introduction
    • Corporations and Sustainability
    • Stakeholders and Sustainability
    • Accountability and Theories of Sustainability
    • Trends in Sustainability
    • Sustainability Reporting
    • Management Systems for Sustainability
    • Integrated Reporting
    • Sustainability Accounting and Reporting: Expectation Gaps
  • Study resources

    • Instructional methods

      • Discussion forum/Discussion Board
      • Online assignment submission
    • Online materials

      • Resources and Links
      • Printable format materials
      • Online Assessment
    • Other materials

      • Video

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

USA-ACG11-Accounting for Business


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

Special requirements

No special requirements

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.

  • Continuous Assessment (25%)
  • 1500 words (25%)
  • 4500 words (50%)

Textbooks are not required.

Related degrees

undergraduate USA-ACC-DEG-2018

Bachelor of Accounting

  • Level 1 Core Subjects
  • Level 1 Core Subjects - Statistics
  • Level 1 Core Subjects - Marketing
  • Level 2 Core Subjects
  • Level 3 Core Subjects