The aim of the module is to develop students' understanding of the key literature relating to social and environmental accounting and governance, as well as the underlying theoretical bases of accounting for sustainability and its contested nature. Students will learn how to critically evaluate relevant accounting technologies and governance structures as well as sectoral and industry specific practices, policies and ethical cultures. Students will be introduced to research practices, literatures and paradigms intended to facilitate doctoral-level engagement in this area.

This course examines the relationship between accounting, accountability and sustainability in a manner intended to facilitate research and policy engagements by students. The module will develop in students an awareness of the key literature relating to social and environmental accounting, as well as the underlying theoretical bases of accounting for sustainability, reporting cultures and relevant governance approaches. Students will be introduced to the key frameworks, concepts and tools of sustainability, including ethical approaches, policy formulations and reporting/accountability processes. Students will develop an awareness of emerging regulatory taxonomies and regimes. Students will also be alerted to personal, organisational and sectoral responsibilities of internal and external stakeholders within the over-arching sustainability field. This will be done with a particular emphasis on sustainability in the context of broader environmental, economic, and socio-political factors. Key reference points for students will be the UN Sustainable Development Goals, US/EU standards regimes, and related reporting philosophies and cultures, e.g ISO, GRI, IFRS. Students will also be encouraged to engage with contemporary best practices, cases and applications.

On successful completion of this module, students will be able to: 1. evaluate models of governance and accountability to corporate sustainability and performance in the context of ethical, organisational and economic issues associated with sustainable policies and practices; 2. identify the contribution of a range of research papers, policy initiatives and accounting practices to the broader policy, governance and accountability challenges relating to issues of sustainability; 3. critically analyse and report upon the sustainability impact of research within the context of their own employments.

On successful completion of this module, students will be able to: 1. examine literature relating to social and environmental accounting as well as the underlying theoretical bases of accounting for sustainability and its contested nature; 2. critically evaluate relevant accounting technologies and governance structures designed to address recognition and measurement challenges posed by Sustainable Development Goals (SDGs) as well as ethical and organisational issues related to accounting for Environmental, Social and Governance (ESG) factors; 3. display an appreciation of their own practices as individual researchers and members of organisations as well as appraise sustainable business practices as value drivers for business and society.

On successful completion of this module, students will be able to: N/A

Teaching, learning and assessment align with the level of study, the programme's overall objectives, module learning outcomes and relevant attributes. In particular, given the explicit focus on Sustainability in the programme, qualities relating to Responsibility, Courage and Curiosity will be emphasised. To this end, exposure to case studies and companies epitomising best practice will be a particular characteristic of the teaching and learning environment. Students will be required to display an understanding of the interplay between regulatory approaches and reporting outcomes in projects, group work, in-class discussions and final assessments. Students will also be required to engage with relevant literature reviews. In-class seminars and presentations will require that students engage with relevant literature and research paradigms that are consistent with the overall critical nature of the pedagogy. This will require, for instance, that students identify and closely analyse accounting and governance reports in a manner that displays an appropriately critical assessment of the compliance, communicative and practice parameters that constitute responsible and articulate engagement with a multi-stakeholder approach.