Accounting for sustainability

Business is facing increased scrutiny with respect to the sustainability implications of its operations. Against this setting, companies are exploring ways in which enhancing sustainability performance creates organisational value. This unit focuses on the ways in which sustainability impacts on the core functions performed by professionals in accounting and business. It considers both external and internal reporting aspects of corporate social and environmental sustainability, and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.