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    A detailed overview of social and environmental accounting and corporate sustainability practices, including latest trends in corporate sustainability reporting.

    This paper aims to provide a detailed overview of social and environmental accounting (Accounting for Sustainability). The paper explores the growing global trend of companies to measure, disclose and report for socially and environmentally responsible initiatives including environmental performance, business ethics, community involvement, biodiversity and climate change. Emphasis is made on how sustainability creates shareholder value and how accountants can add value to develop a sound sustainable strategy. ACCT325 has been designed to provide students with the knowledge they need to become corporate sustainability managers and consultants.

    About this paper

    Paper title Corporate Sustainability Accounting and Reporting
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Not offered in 2024 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    BSNS 115 (or ACCT 102 prior to 2022) and 72 points at 200-level or above
    Schedule C

    To be advised when paper is next offered.

    Teaching staff

    To be advised when paper is next offered.

    Teaching Arrangements
    This paper is taught through lectures and seminars.
    Textbooks are not required for this paper.
    Course outline
    View the course outline for ACCT 325
    Graduate Attributes Emphasised
    View more information about Otago's graduate attributes.
    Learning Outcomes
    • Understand and apply knowledge of social and environmental accounting and sustainability reporting,
    • Demonstrate global perspective and understanding of the international guidelines and regulations related to social and environmental reporting and accounting,
    • Holistically evaluate the corporate sustainability crises, complexities, challenges and critically understand the role of business and accounting in sustainable development,
    • Communicate effectively (both orally and in writing) corporate sustainability reporting practices and disclosures,
    • Critically evaluate the ethical, social and environmental implications of corporate actions,
    • Examine the issues related with social and environmental audits.


    Not offered in 2024

    Teaching method
    This paper is taught On Campus
    Learning management system
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