ACCT43115: Sustainability & Integrated Reporting

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• On the successful completion of this module students will be able to:
• develop students' understanding of the concept of reporting of non-financial information;
• explore the concept of voluntary versus mandatory disclosure;
• review the evolution and current trends in Corporate Social Responsibility CSR reporting;
• develop clear understanding of the integrated reporting framework;
• develop links with the Business School's research strategy by incorporating current research into sustainability and integrated reporting.

• Voluntary and non-financial disclosure theoretical frameworks.
• Corporate Social Responsibility (CSR) reporting.
• Environment, Social & Governance (ESG) Reporting.
• Integrated reporting framework and regulations.
• Role of technology in ESG reporting.

Subject-specific Knowledge:

• By the end of the module students should be able to show:
• clear understanding of the key theories and framework of reporting and disclosures;
• identification and understanding of the different integrated reporting practices, regulations and frameworks.

Subject-specific Skills:

• By the end of the module students should:
• be competent in accessing and assimilating literatures and theories of an advanced nature in reporting, regulations, frameworks, corporate social responsibility, stakeholder theory and governance, and relating them to practice;
• critically evaluate the frameworks of global integrated reporting frameworks;
• critically evaluate the impact and purpose of integrated reporting practices on stakeholders and decision-making processes;
• critically evaluate trends in reporting, Corporate Social Responsibility, Risk Management and Compliance, and Corporate Governance.

Key Skills:

• The ability to communicate effectively: communicating complex ideas;
• The ability to think critically and creatively and to argue coherently.

• The module is delivered via online learning, divided up into study weeks with specially produced resources within each week. Resources vary according to the learning outcomes but normally include: video content, directed reading, reflective activities, opportunities for self-assessment and live scheduled webinars. The hours as depicted in the Teaching Methods and Learning Hours table are indicative.
• The formative assessment serves to encourage students to study regularly and to monitor their learning progress. Tutors provide feedback on formative work and are available for individual consultation as necessary (usually by email and Zoom or Microsoft Teams).
• The summative assessment of the module is designed to test the acquisition and articulation of knowledge and critical understanding, and skills of application and interpretation within the accounting and audit context.

Students undertake a series of activities aligned to the module content, receiving ongoing feedback on the theoretical knowledge and how it is applied.

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