ACX2900 - Accounting for sustainability - 2019

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Associate Professor Nicholas McGuigan


Associate Professor Nicholas McGuigan

Unit guides



  • Second semester 2019 (On-campus)


ACC1200 or equivalent.


Business is facing increased scrutiny with respect to the sustainability implications of its operations. Against this setting, companies are exploring ways in which enhancing sustainability performance creates organisational value. This unit focuses on the ways in which sustainability impacts on the core functions performed by professionals in accounting and business. It considers both external and internal reporting aspects of corporate social and environmental sustainability, and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.


The learning goals associated with this unit are to:

  1. critically evaluate the most common reporting frameworks used by organisations to report the sustainability implications of their operations
  2. critically evaluate the implications of government policy relating to the reporting of sustainability implications of corporate operations
  3. evaluate the factors effecting sustainability reporting by diverse organisations
  4. demonstrate an understanding of Environmental Management Systems and their implications for environmental performance measurement
  5. evaluate the factors effecting assurance of sustainability reports.


Within semester assessment: 50% + Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information