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Last modified: 31 May 2022 13:05

Course Overview

Sustainability, both in its ecological and social dimensions, has now become a challenge that concerns all types of organisations across the world. The media coverage has raised awareness among the general public on different aspects of sustainability and new regulations are emerging on this issue. Thus, a well-structured accountability system capable of managing and disclosing sustainability impact of organisational practices is an essential element for the successful sustainable organisation. Disclosure is an important part of the accountability process. Social and environmental accounting explores how organisations can disclose information to various stakeholders pertaining to issues such as: socially responsible investments, human rights, climate change and other environmental matters. Reporting and auditing of information on sustainability issues are a relatively new practice in the accounting field but rapidly growing in relevance.  Managers will be required to deal with these issues on a frequent basis. Thus, this course will build up strong employability skills.

Course Details

Study Type Undergraduate Level 4
Session First Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
  • Dr Thereza De Aguiar

What courses & programmes must have been taken before this course?

  • Programme Level 4
  • Accountancy (AC)
  • Any Undergraduate Programme

What other courses must be taken with this course?


What courses cannot be taken with this course?


Are there a limited number of places available?


Course Description

This course introduces students to accountability issues related to management and disclosure of corporate sustainability practices, processes and their financial and non-financial impacts.  The course will include an overview of accounting for sustainability and a critical analysis of how corporations would (and should) deal with social and environmental issues.  This course also involves engagement with relevant theoretical frameworks which have been popular in analysing social and environmental accounting practices.  Students will be expected to provide theoretically informed critical analyses on corporate accountability issues and practices, including sustainability disclosures practices.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers

Details, including assessments, may be subject to change until 31 August 2023 for 1st half-session courses and 22 December 2023 for 2nd half-session courses.

Summative Assessments

First Attempt

(30%) 4x MCQ Tests (3 Highest MC Test results counting for 30% of the final mark)
(60%) 2500 word report
(10%) Presentation of the report

Alternative Resit

Resit: 2,500 word report and presentation of the report (100%)

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ConceptualUnderstandCritically evaluate the accountability processes and practices that the corporation have put in place to meet their sustainability demands.
FactualAnalyseCritically evaluate the role that management in general, and accounting in particular, can play in propagating sustainable corporation, economies and societies.
ReflectionEvaluateDemonstrate advanced knowledge and understanding of: Key technical, managerial and theoretical elements of accounting for sustainability; Emerging policy issues on social and environmental accounting.
FactualEvaluateDiscuss relevant theoretical framework in relation to their applicability in explaining accountability, accounting and sustainability issues.
FactualEvaluateUnderstand, appreciate and evaluate trends in on socially and environmentally responsible investments and auditing.

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