ACCTG 780 : Special Topic: Sustainability Accounting and Integrated Reporting

Business and Economics

2022 Semester One (1223) (15 POINTS)

Course Prescription

Examines the theoretical and empirical literature on the role of sustainability accounting and integrated reporting and the determinants for the supply and demand for non-financial reporting and how this has evolved over time.

Course Overview

This course introduces students to the concept of sustainability accounting and how issues relating to sustainable development influence corporate behaviour. Sustainability reporting is the norm for large listed companies and many other organisations globally and this paper examines the information provided and the motivations for organisations to provide social and environmental disclosure. 
Integrated reporting (IR) is a new concept for corporate reporting that attempts to integrate both financial and non-financial information to provide a more holistic picture. This paper examines the history of IR and current practices. 

Course Requirements

No pre-requisites or restrictions

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement
Capability 5: Independence and Integrity
Capability 6: Social and Environmental Responsibilities

Learning Outcomes

By the end of this course, students will be able to:
  1. Understand and critically evaluate different theories that explain voluntary disclosures, including legitimacy, institutional and agency theory. (Capability 1, 2, 4.1 and 6)
  2. Understand and critically evaluate the drivers for the introduction of integrated reporting and other forms of non-financial disclosure, and critique the IR framework. (Capability 1, 2, 3 and 4.2)
  3. Critically examine literature on the adoption of non-financial disclosure. (Capability 1, 2, 4.2 and 6)
  4. Develop an understanding of the future trends in sustainability and other non-financial reporting frameworks. (Capability 1, 2, 4.1, 5.1, 5.2 and 6)


Assessment Type Percentage Classification
Assignments 30% Group & Individual Coursework
Presentation 30% Individual Coursework
Project 40% Individual Coursework
Assessment Type Learning Outcome Addressed
1 2 3 4

Workload Expectations

For this course, you can expect 3 hours of lectures or class presentations per week, 4-6 hours of reading and thinking about the content per week and 2-4 hours of work per week on assignments and/or other preparation.

Delivery Mode

Campus Experience

Attendance is expected at scheduled activities to receive credit for components of the course.
Lectures will be available as recordings. 
The course will include live online lectures.
The activities for the course are scheduled as a standard weekly timetable.

Learning Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

The reading list will include academic articles on each topic.

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Class Representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter


Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.

Published on 19/11/2021 10:57 p.m.