Accounting for climate change

This unit focuses on the key role that accounting plays in addressing climate change issues. It provides opportunities to develop accounting competencies within the broader professional context that include, but are not limited to: (a) the communication of climate change issues in financial and non-financial reports; (b) the impact of accounting and assurance in addressing climate change; (c) the strategic perspective on climate change risks facing national and international corporations; (d) economic effects of disclosures and reporting; (e) importance of enforcement for real-effects of reporting regulation; (f) management compensation issues; (g) role of management accounting in analysis and decision-making, and; (h) the role of information and communications technology (ICT) in supporting sustainability.