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Accounting and Reporting for the Environment - ACCG260
This Planet unit considers how environmental issues are accounted and reported from organisational, governmental and personal perspectives. The unit engages with key contemporary environmental issues such as carbon pollution and water scarcity and investigates practical and theoretical reporting issues, including the location of reporting obligations, setting report boundaries, report content, measurement and assurance. Case studies draw on current developments in the field, including the new carbon reporting obligations under the 'National Greenhouse and Energy Reporting Act 2007', the ongoing development of national water accounting in response to the 'National Water Initiative 2004' and Macquarie University's own efforts to undertake sustainable reporting. At the end of the unit students are expected to be able to locate key environmental reporting obligations and reports for both governments and organisations; interpret and critically evaluate existing environmental reports; and identify areas of improvement for the existing process of accounting and reporting for the environment.
| Credit Points: | 3 |
| When Offered: | D2 - Day; Offered in Session 2, North Ryde E2 - Evening; Offered in Session 2, North Ryde X2 - External study; Offered in Session 2 |
| Staff Contact(s): | Accounting and Corporate Governance staff |
| Prerequisites: |
18cp |
| Corequisites: | |
| NCCW(s): | |
| Unit Designation(s): | |
| Unit Type: | Planet unit |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information please visit the Timetables@Macquarie Website