Course Catalogue

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This course aims to develop students' critical understanding of the relationship between climate change accounting, and Environmental, Social, and Governance (ESG) reporting. Students will delve into the fundamentals of climate change accounting, exploring topics such as greenhouse gas emissions measures, climate change reporting and recent related regulatory frameworks including IFRS S2 Climate-related Disclosures. Students will also critically evaluate academic debates as well as current issues in the world of business, including ESG, carbon emission and sustainability issues. Most topics will be addressed not only with reference to relevant theory but also empirical findings, and business practices will also play an important role. Students will also develop their groupwork and oral presentation skills in this course.

Synchronous learning activities:

Workshop (2 hours x 10 weeks)

Tutorials (1 hour x 4 weeks)

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

Please refer to the current postgraduate prospectus at: http://www.gla.ac.uk/postgraduate/

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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.

The aims of this course are to:

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

■ Critically explore recent related regulatory frameworks, including IFRS S2 Climate-related Disclosures.

■ Critically evaluate academic debates and real-world case studies related to climate change in accounting and ESG reporting.

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

1. Critically assess of the role of accounting in addressing climate change issues, including the concepts of carbon accounting, climate-related disclosures and ESG.

2. Critically analyse current climate change reporting, considering existing regulatory frameworks and recent standards such as IFRS S2 Climate-related Disclosures.

3. Analyse the integration of climate change considerations into accounting theories and practices, exploring how organizations report on climate-related risks and opportunities.

4. Critically evaluate academic literature on 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.

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