ACCT340-23S2 (C) Semester Two 2023

Social and Environmental Reporting

15 points

Start Date: Monday, 17 July 2023
End Date: Sunday, 12 November 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2023
  • Without academic penalty (including no fee refund): Sunday, 1 October 2023


A study of forms of non-financial accounting; possibilities and limitations; philosophies behind different accounts - especially sustainability accounts and intellectual capital statements; reasons for non-financial accounting; problems such accounts can contribute to solve.

This course investigates various forms of social and environmental accounting and reporting by a range of entities, including for-profit companies, and public sector entities. The course covers current practices, relationships and interrelationships with various stakeholders, theoretical motivations, and current problems with social and environmental accounting and accountability, as well as current issues in this area.

Learning Outcomes

By the end of this course it is expected that students will be able to:
1. Explain and discuss various aspects of CSR (corporate social responsibility) accounting and reporting, including theoretical aspects.
2. Conduct a high level analysis and interpretation of CSR reporting by entities, and have a thorough going understanding of the latest Global Reporting Initiative guidelines/standards.
3. Explain and discuss the implications of CSR reporting for a range of stakeholders.
4. Develop and apply best practice principles of CSR accounting and reporting with reference to current guidelines; and
5. Demonstrate an awareness of current issues and future prospects in the field, in particular that related to Integrated Reporting.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Globally aware

Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.


Any 45 points at 200-level or above.


ACIS340, AFIS340

Course Coordinator

Markus Milne


Assessment Due Date Percentage 
Group based report analysis 50%
Final Examination 50%

There are two internal assignments and one final exam available in this course.

Assignment # 1 (a group-based report analysis) and the Final Exam (take home preparation for an individual invigilated written analysis) are required. Assignment 2 is an optional and additional individual assessment.

One of three possible assignment/final exam weightings may be selected.
(1) 50% Assignment 1 and 50% Final Exam - this is the default option.
(2) 35% Assignment 1; 30% Assignment 2; 35% Final Exam.
(3) 25% Assignment 1; 25% Assignment 2; 50% Final Exam.

To select option (2) or (3) you must hand in assignment #2 by the deadline, and you will need to inform the course supervisor of your chosen option (1) (2) or (3) BEFORE you sit your FINAL EXAM. Failure to do so means the default option (#1) applies. You will know the outcome of Assignments 1 and 2 before needing to make your choice.

Textbooks / Resources

Required Texts

Bebbington, Jan , Unerman, Jeffrey, O'Dwyer, Brendan; Sustainability accounting and accountability ; Second edition; Routledge, 2014.

This book is also available at the library as an e-book

Indicative Fees

Domestic fee $868.00

International fee $4,075.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems .

All ACCT340 Occurrences

  • ACCT340-23S2 (C) Semester Two 2023