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The Brundtland report (1987) also referred to as “Our Common Future” alerted the world to the urgency of making progress toward economic development that could be sustained whilst minimising the depletion of natural resources and harm to the environment.
This course explores issues related to climate change and sustainability and the implications for industry sectors and businesses. Established and proposed policy frameworks are surveyed and evaluated to highlight the significance of transparency and accountability in reporting environmental, social and governance (ESG) performance. The current state and trends in accounting and reporting for carbon emissions in regulated and voluntary settings will be covered, including the mandatory reporting requirements in Australia under the National Greenhouse and Energy Reporting Act 2007 (Cth) (NGER Act). An overview and assessment of the current practices in assurance for sustainability reports and greenhouse gas disclosures will also be covered.
By the end of this course, students should be able to
identify climate change and sustainability issues and their implications for businesses.
articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives;
understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,
understand the role of assurance in sustainability reporting and GHG reporting.