This course aims to explore how accounting and disclosure process provide key tools to help organisations more effectively identify and manage the risks and opportunities from sustainability. The focus is on both the internal and external reporting systems. From the internal perspective, this course broadly covers discussions of contemporary advances and unresolved problems in traditional accounting as a measuring instrument of sustainability, and introduction of recent development in green accounting, an innovative system that generate decision-useful information for firm internal management. From the external perspective, the course introduces ESG reporting standards and practices, assurance and verification, ESG metrics and indicators, and ESG data collection and analysis.

Students will be exposed to real-world examples of how best-in-class companies have successfully implemented accounting and reporting systems to measure and communicate sustainability. By the end of this course, students will develop a comprehensive understanding of how accounting and disclosure plays a vital measurement role in providing the necessary information for internal decisions and for disclosing sustainability-related performance to all stakeholders.