Climate Accounting and ESG Reporting ACCFIN4092

  • Academic Session: 2024-25
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 2
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No

Short Description

This course aims to develop students' understanding of the relationship between climate change accounting, and Environmental, Social, and Governance (ESG) reporting. Students will also critically evaluate academic debates with a bearing on practice or current issues in the world of business, including ESG, carbon emission and sustainability issues. Students will also develop their groupwork and oral presentation skills in this course.

Timetable

Synchronous learning activities:

Workshop (2 hours x 11 weeks)

Tutorials (1 hour x 4 weeks)

Asynchronous learning activities will consist of Reading and writing assignments. Totalling 8 hours across the semester.

Requirements of Entry

Normally a grade D3 or above in Financial Accounting 2 or equivalent.

Excluded Courses

None.

Co-requisites

None.

Assessment

Assessment

ILO

Weighting

Duration/Word Count

Individual assignment

1,2,3,4, 5

60%

3000 words

Group written assignment

3, 4, 5, 6

20%

1500 words

Are reassessment opportunities available for all summative assessments? No

Reassessments are normally available for all courses, except those which contribute to the Honours classification. Where, exceptionally, reassessment on Honours courses is required to satisfy professional/accreditation requirements, only the overall course grade achieved at the first attempt will contribute to the Honours classification. For non-Honours courses, students are offered reassessment in all or any of the components of assessment if the satisfactory (threshold) grade for the overall course is not achieved at the first attempt. This is normally grade D3 for undergraduate students and grade C3 for postgraduate students. Exceptionally it may not be possible to offer reassessment of some coursework items, in which case the mark achieved at the first attempt will be counted towards the final course grade. Any such exceptions for this course are described below. Normally, the group-based assessment listed above cannot be reassessed

Course Aims


The aims of this course are to:

■ Analyse issues related to climate change accounting and Environmental, Social, and Governance (ESG) reporting.

■ Critically assess current climate change reporting practices, considering existing regulatory frameworks and standards.

 

■ Develop students' ability to critically evaluate academic debates related to climate change in accounting and ESG reporting.

Intended Learning Outcomes of Course

By the end of this course students will be able to:

1. Critically evaluate the concepts of climate change accounting and ESG reporting.
 

2. Critically analyse current climate change reporting, considering existing regulatory frameworks and standards.

3. Evaluate critically the foundations and developments in theories and practices of climate change and ESG reporting.

4. Evaluate the role of corporate governance in addressing climate-related risks, assessing the effectiveness of board oversight and disclosure practices in managing climate change impacts.

5. Demonstrate effective communication skills in conveying complex climate-related accounting information to diverse stakeholders, including investors, and the general public.

6. Work collaboratively in a team to analyse and address climate change accounting challenges, fostering effective teamwork and communication.

Minimum Requirement for Award of Credits

Students must submit at least 75% by weight of the components (including examinations) of the course's summative assessment.