ENV441E

Environmental performance measurement, accounting, and reporting

Offered subject to approval

Mr Doug Holmes

6 points -2 hours per week -Second semester -Clayton

Objectives On successful completion of this subject, students expected to understand environmental performance measurement within the wider context of corporate environmental management theories, practices, and trends. In addition, students will be able to identify the linkages between environmental performance measurement and ecological sustainability, as well as emerging measures of ecological sustainability, as well as emerging measures for ecological sustainability. Students must also demonstrate a general understanding of management accounting and environmental reporting, and recognise the organisational changes required to implement environmental effective environmental performance measurement systems.

Synopsis This subject will provide students the opportunity to develop an understanding of management tools to assist the integration of sustainable development principles into core business decision-making. The subject is organised in two sections. The first part addresses key concepts and techniques relating to environmental performance measurement. This entails elaboration of the types of measures which may be used to assess performance toward environmental objectives from the perspective of ecological sustainability and eco-efficiency. The second part addresses information systemks to integrate environmental management into corporate management accounting and reporting systems. Emphasis will be given to the "hidden" costs associated with poor environmental practice, waste and inefficiencies. Alternative sysftems to enhance the transparency of corporate accounting practices will be explored in this context. The aim is to develop an understanding of the general implications of sustainability issues for financial decision-making rather than specific models.

Assessment An essay or (mock) report to senior management (3000 words): 45% -A case study (2000 words): 45% -A class presentation: 10%

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