Unit Outline Social and Environmental Accounting BFA207

Unit Outline Social and Environmental Accounting BFA207
School of Accounting and Corporate Governance
Faculty of Business
Social and Environmental Accounting
Semester 1, 2010
Unit Outline
Belinda Williams
CRICOS Provider Code: 00586B
Unit Outline: Version 29 October 2009
Contact details
Unit Coordinator:
Unit coordinator:
Belinda Williams
[email protected]
(03) 63243661
(03) 63243711
Postal Address:
School of Accounting & Corporate Governance
University of Tasmania
Locked Bag 1314
TAS 7250
Consultation hours:
Anytime via email. By appointment in Launceston or
within 24 hour turn around during business hours
(Mon – Fri 9.00 AM – 5.00 PM)
© The University of Tasmania 2010
Unit Outline: Version 29 October 2009
Unit description
Intended learning outcomes
Generic graduate attributes
Alterations to the unit as a result of student feedback
Prior knowledge &/or skills
Learning expectations and teaching strategies/approaches
Learning resources required
Details of teaching arrangements
Specific attendance/performance requirements
How your final result is determined
Submission of assignments
Requests for extensions
Review of results and appeals
Academic referencing
Academic Misconduct
Further information and assistance
Unit schedule
Unit description
This is a multi-disciplinary unit that explores the social and environmental dimensions of accounting
theory and practice, and the impact of accounting information on the decision making processes
affecting the natural environment. The unit has an accountability focus and takes an informationuser perspective, and is designed to enable student learning within a context of practical issues
and case studies of Australian and international organisations.
The unit is strongly focused upon the discovery of information relevant to students of many
disciplines and the enabling of responses to real environmental and social issues. Because many
environmental and social problems result from resource allocation choices, it is important that
those with concerns in this area are able to use to best advantage the information that corporations
provide. Whilst accounting information has many shortcomings, the role of accounting is discussed
in terms of being used as a tool in achieving and supporting improved environmental and social
impacts and reporting.
Intended learning outcomes
On completion of this unit, you should be able to:
1. Analyse the development of social and environmental accounting.
2. Identify the guidelines that determine, and information that is contained in, social and
environmental reporting.
3. Identify stakeholders that may use the information contained in a social and environmental
report for decision making.
4. Define Environmental Management Accounting (EMA) and identify the limitations of
conventional accounting systems with respect to environmental costs.
5. Define an Environmental Management System (EMS) and evaluate the requirements for an
effective EMS.
6. Analyse and evaluate the legislative requirements and theoretical explanations for social and
environmental reporting.
7. Compare, contrast and evaluate the social and environmental reports of organisations.
8. Analyse the background and history of triple bottom line assurance reports.
9. Identify and analyse future issues for social and environmental accounting.
Generic Graduate Attributes
The University has defined a set of generic graduate attributes (GGAs) that can be expected of all
graduates (see: http://www.learningsupport.utas.edu.au/generic_attributes.html). By undertaking
this unit you should make progress in attaining the following attributes:
Knowledge: You will gain an in-depth knowledge of social and environmental accounting in the
areas referred to in the Learning Outcomes. You will be assisted to develop requisite skills that will
help you to apply and update this knowledge continually so you can comment upon and give
preliminary advice to businesses in relation to social and environmental accounting issues.
Communication Skills: As a flexible on-line unit without face-to-face contact, written
communication skills (both formal and informal) will be developed and enhanced by requiring you
to use the MyLO Learning Online Discussion facility to discuss with other students and with the
Unit Coordinator, questions that are posed in relation to social and environmental accounting. The
questions for example may require you to discuss the manner and extent to which social and
environmental accounting issues can be effectively managed. There are ‘Assessable’ MyLO
Discussions in all modules but ‘Non-Assessable’ discussion is also encouraged. Two Assignments
and a Capstone Assignment further assist you to develop and enhance your formal written
communication skills.
Problem Solving Skills: These skills will be developed in the MyLO Assessable Discussions, two
Assignments and a Capstone Assignment. You will be asked to apply your knowledge of social and
environmental accounting in a practical context involving real world examples. You will be required
to locate and use a wide variety of information sources for problem solving.
Global Perspective: You will examine social and environmental accounting in Australia but for
comparison and contrast purposes you will also be introduced to global issues relating to the topic.
Social Responsibility: Many businesses today strive to be ‘good corporate citizens’ and social
and environmental accounting is a vital part of good corporate citizenship and social responsibility.
How businesses can measure and report social responsibility will be examined.
Alterations to the unit as a result of student feedback
As a result of student feedback, alterations have been made to this unit in 2010 as follows:
New module provided incorporating carbon accounting.
Prior knowledge &/or skills
The prerequisite for this unit is the completion of first year studies in any undergraduate degree
Learning expectations and teaching strategies/approaches
The University is committed to high standards of professional conduct in all activities, and holds its
commitment and responsibilities to its students as being of paramount importance. Likewise, it
holds expectations about the responsibilities students have as they pursue their studies within the
special environment the University offers.
The University’s Code of Conduct for Teaching and Learning states:
Students are expected to participate actively and positively in the
teaching/learning environment. They must attend classes when and as
required, strive to maintain steady progress within the subject or unit framework,
comply with workload expectations, and submit required work on time.
Learning resources required
Requisite texts
There is no requisite text for this unit. Extensive course materials will be provided through an
interactive CD and on MyLO, the University’s online service which is described in more detail
No formal face-to-face meetings are scheduled for this unit, but students are strongly encouraged
to maintain contact with the Unit Coordinator through MyLO, e-mail, and telephone, and with the
Unit Coordinator and other students through the MyLO chat room. Students that are geographically
close are encouraged to form local work groups.
As this unit is offered on a completely flexible basis, communication is of utmost importance.
Recommended reading
Whilst there are few texts suitable for a unit such as this, there are several that will provide useful
background information. The following contain information useful to some of the individual topics
discussed. This is, however, by no means an exhaustive list, and many other useful references will
be found in the university’s library. Please refer to the bibliography (contained on the CD) for a
complete list of reading materials that will be used and/or referred to in this subject.
Deegan, C.M., (2003) Environmental Management Accounting: an introduction and case studies
for Australia, Environment Protection Authority., Institute of Chartered Accountants in Australia.
Deegan, C.M., (2006) Australian Financial Accounting, McGraw Hill Australia Pty Ltd, Australia.
Epstein, M.J., (1996) Measuring Corporate Environmental Performance, Irwin, Chicago.
Epstein, M.J., (2008) Making Sustainability Work – Best Practices in Managing and Measuring
Corporate Social, Environmental and Economic Impacts, Greenleaf Publishing Limited, Sheffield,
Gray, R, & Bebbington, J (2001) Accounting for the Environment, Sage Publications, London.
Gray, R, Owen, D, Adams, A (1996) Accounting & Accountability: Changes and Challenges in
Corporate Social and Environmental Reporting, Prentice Hall, London.
Schaltegger, S., & Burritt, R., (2000) Contemporary Environmental Accounting, Greenleaf,
Sheffield, UK.
Unerman. J., Bebbington, J., O’Dwyer, B., (2007) Sustainability Accounting and Accountability,
Routledge, London.
Other Reading
Students are encouraged to read widely, and share information with their colleagues in the group.
Some of the accounting journals held on the University library website via the E-journals web page
that deal with environmental and social accountability issues include:
Accounting, Auditing & Accountability
Accounting Forum
Accounting, Organisations & Society
Australian Accounting Review
E- (electronic) resources
MyLO is an internet service that has been adopted by the University and will be used in this unit.
MyLO may be accessed on computers in computing laboratories at the University or on your
computer at home or at work.
Information about accessing and using this service, about required computer specifications and
frequently asked questions, and about how to get help if you experience difficulties, is available at
the following University website: http://www.utas.edu.au/coursesonline. You are strongly
advised to visit this site and become familiar with the features of MyLO, especially if you have not
used it before. You will probably be using it in other units that you are studying as well.
Here are some important points about accessing our web site:
Access to MyLO
You can access your MyLO course from the Student Page on the University’s web site: Current
Students Ë Quicklinks MyLO or go directly to the web address noted above:
Enter your email POP account “Username” (for example, dsmith) and your “Password”.
These are identical to the pop account/email username and password that you are given
with your enrolment confirmation form. If you forget your pop account username, contact
the Help Desk (see below under ‘getting assistance with MyLO). Both MyLO and e-mail
passwords must remain the same. If you are going to change your password, change your
e-mail password first.
When you enter your user name and password, click on OK and choose “BFA207” from
the list of units (subjects) in which you are enrolled. [NOTE: Another box may periodically
appear when using the University network which asks you to verify your user name &
password, this is simply a security device – enter your password when asked & click OK].
MyLO will automatically check that your browser is properly configured. If the
MyLO ‘browser checker’ window appears – scroll down to make sure you have a
tick in each area shown – then close the window.
From the Unit’s homepage click on the area you wish to access e.g. “Unit Information”. A
table of contents will appear on the left hand side of your screen. Scroll through the list
until you find what you want & click the underlined topic.
Computer Hardware & Software
For MyLO
To access MyLO from your own computer you will need the appropriate software, and hardware to
run that software. See Learning Online at: http://uconnect.utas.edu.au/ for the computer software
you will need.
Note: Older computers may not have the hardware to run some of the required software
applications. Contact your local IT support person or the Service Desk on 1818 if you experience
See MyLO: Information for Students for further information about accessing MyLO.
MyLO Facilities Used for this Unit
1. “Announcements”
MyLO offers an “Announcements” facility, which the Unit Coordinator will use in connection
with this Unit to make announcements to you from time to time. Only the Unit Coordinator can
use the “Announcements” facility. However, you will see below that there is a “Discussions”
area with allocated “Topics” that you can use for personal communication, either with the Unit
Coordinator or, with other students, and you should make use of these.
This area is provided for on-line Discussion between the Unit Coordinator and you and
between you and other students. Discussion is arranged under a list of “Topics”, which are as
“Assessable Discussion” (Modules 1-7)
Assessable Discussions are a part of this Unit (see later in this Outline). The Unit Coordinator
has opened seven (7) Discussion Topics that create discussion areas for each Assessable
Discussion. The number of Assessable Discussion Topics is equal to the number of
Assessable Discussions that students MUST participate in (see later in this Outline).
Assessable Discussion Topics link directly with Assessable Discussion requirements that are
listed on the Unit CD in relevant Modules.
The Unit Coordinator has opened a Topic in which you can make postings in relation to the
either of the two Assignments. You may have queries that you wish to raise with the Unit
Coordinator for example and can use this Topic for that purpose.
“Capstone Assignment”
This Topic has been opened to allow you to ask questions of the Unit Coordinator in relation to
the Capstone Assignment.
The Unit Coordinator has opened this Topic so that you can communicate with other students
with a view to getting to know everyone in the Unit.
Other Discussion Topics may be opened by the Unit Coordinator as particular needs are
identified throughout the Semester. If you think that a special Discussion Topic area is needed
you should let the Unit Coordinator know.
2. “Mail”
MyLO offers a “Mail” facility, which the Unit Coordinator will use in connection with this Unit to
send emails to you from time to time and to advise marks awarded for Assignments. If you wish
to communicate with the Unit Coordinator privately, please use the MyLO Mail facility.
You should NOT use MyLO Mail to send files to the Unit Coordinator containing your
assignment (see later in this Outline) and/or capstone assignment (see later in this Outline).
You MUST send these files to the Unit Coordinator using the Assignment Drop Box facilities
provided in MyLO.
3. Getting Assistance with MyLO
If you have difficulty in gaining access to or using MyLO you can contact the Service Desk Tel:
(03) 62 26 1818 (1300 304 903 Free call – Tasmanian Land Lines only) or send an e-mail
message detailing your problem to: [email protected] (you can use the on-line form to
request help).
Details of teaching arrangements
This unit is planned to enable you work at your own pace. It is important, however, to work
consistently through the materials. If there is any area of work that you do not understand, please
contact the Unit Coordinator, and make sure that you do not progress to the next stage without a
thorough understanding of the previous one. Each part of the unit develops themes from, and
assumes an understanding of, the previous parts, so it is important that areas are not skipped.
Encouraging you to study and learn independently is an important goal of university study. It is a
feature of a reflective approach to learning in which you reflect on what it is you are learning and
how you plan your learning strategy. It is not the aim of flexible delivery that students feel they must
work through problems alone. Throughout the unit, topics are provided for discussion with other
students via the discussion facility of MyLO, and the exchange of information and ideas is a very
important part of your learning development. You will gain most benefit by staying in close contact
with other students and with your Unit Coordinator.
This is a very full unit that may introduce you to many new concepts. All aspects of your work are
expected to be of a high standard, both in academic content and quality of presentation. It is
important to contact your Unit Coordinator immediately should you experience any difficulties. The
Unit Coordinator will seek to respond to any query by 5.00PM of the next business day following
receipt of your query.
Do not be reluctant to ask questions or contribute ideas, even if only partly formed, as these can
often form a basis for very constructive interaction. Remember that the MyLO discussions will be
as interesting and useful as you make them.
Occupational health and safety (OH&S)
The University is committed to providing a safe and secure teaching and learning environment. In
addition to specific requirements of this unit you should refer to the University’s policy at:
Specific attendance/performance requirements
You must achieve an overall mark of at least 50 per cent AND have completed and submitted each
item of assessment to pass the unit.
Assessment schedule
Assessment task
Date due
Assessment Task 1: Contribution to
MyLO discussion activities
5.00 PM Wednesday 26 May 2010
Assessment Task 2: Assignment 1
5.00PM Wednesday 31 March 2010
2, 3, 6, 7
Assessment Task 3: Assignment 2
5.00PM Wednesday 5 May 2010
4, 5
Capstone Assignment
5.00PM Wednesday 9 June 2010
NOTE: 5.00PM is based on Australian Eastern Standard Time.
Links to
Assessment details
Assessment task 1 - Contribution to MyLo discussion activities
Task description
Each module contains a MyLO on-line discussion activity, which
requires students to contribute an answer or a response via the
MyLO discussion area to a question, or issue that has been raised
and / or discussed in the relevant module.
The Unit Coordinator will monitor the Assessable Discussion/s
regularly, but will not interfere, except to correct misconceptions
and errors and to remove any postings that are determined to be
harmful to other students and/or the Unit Coordinator (e.g.
determined to be insulting, disparaging, defamatory, etc).
For students that have posted their initial discussion activity by the
end of week 3, being Friday 12 March, they will be provided with
individual feedback on this posting by the end of week 4, being
Friday 19 March via MyLO mail.
Task length
1,750 words – There are seven (7) on-line discussion activities for
the unit. The word length for each student’s contribution to the
activities in total for the unit should not exceed 1,750 words, or
approximately 250 words for each individual discussion activity.
Links to unit’s intended
learning outcomes
1, 2, 3, 4, 5, 6, 7, 8 and 9
Assessment criteria
Assessment Criteria / Guidelines
Your participation in Assessable Discussion will be assessed in
accordance with the following “Assessment Criteria”:
HD Outstanding Contributor: This person's contributions reflect
exceptional preparation and reflection. The ideas offered are always
substantive and provide major insights and direction for the
discussion. If this person were not a member of the group, the
quality of the discussions would diminish significantly.
CR – DN Good Contributor: Contributions in discussion reflect
thorough preparation. Ideas offered are usually substantive, provide
good insights and sometimes lead the direction of the discussion.
Points and arguments are generally well thought out and are often
persuasive. If this person were not a member of the group, the
quality of discussions would diminish considerably.
PP – CR Adequate Contributor: Contributions reflect satisfactory
preparation. Ideas offered are sometimes substantive and provide
useful insights, but seldom offer a major new direction for the
discussion. Contributions tend to be more piecemeal than
integrative. Arguments are sometimes presented and are fairly
well substantiated and sometimes persuasive. If the person were
not a member of the group, the quality of the discussions would
diminish somewhat.
NN Unsatisfactory Contributor: Contributions reflect inadequate
preparation. Ideas offered are seldom substantive; they provide few,
if any, insights and rarely or never a constructive direction for the
class. Integrative comments and effective arguments are absent.
Comments are either obvious, restatement of the contributions of
others, isolated from the main discussion, or confusing to the group.
If this person were not a member of the group, valuable discussion
time would be saved.
Student discussion is likely to be more constructive and effective if
you participate when others in the class are also discussing the
question/s for discussion. You cannot expect to stimulate or direct
the discussion of your class if you leave their contributions until
late in the Semester. Therefore, you should monitor the discussion
board regularly to see what discussion is taking place throughout
the Semester.
Date due
5.00 PM Wednesday 26 May 2010
Assessment Task 2 – Assignment 1
Task description
Task length
Links to unit’s learning
Assessment criteria
This assignment will focus on social and environmental reporting
in the Australian corporate environment.
2,000 words
2, 3, 6 and 7
Relevance and comprehension of material
Quality of discussion and argument
Evidence of research undertaken
Style and presentation
Date due
5.00PM Wednesday 31 March 2010
Assessment Task 3 – Assignment 2
Task description
This assignment will focus on environmental management
Task length
2,000 words
Links to unit’s learning
4 and 5
Assessment criteria
Relevance and comprehension of material
Quality of discussion and argument
Evidence of research undertaken
Style and presentation
Date due
5.00PM Wednesday 5 May 2010
Capstone Assignment - 40%
Description / conditions
The Capstone Assignment will require interpretation of material
covered in any or all Modules. It will enable you to demonstrate
breadth and depth of understanding across all the course material.
When you have worked completely through the Unit materials,
completed all MyLO on-line discussion activities, submitted the
two assignments, and are ready to do the Capstone Assignment,
send an email request to your Unit Coordinator, and the Capstone
Assignment will be sent to you. The Capstone Assignment will be
emailed to you by 5.00PM on the next business day following
receipt of your email request.
The University has a closing date for submission of final results.
The capstone assignment will be sent to all students (that have
successfully completed all requirements of the unit) via MyLO
email (except those who have already requested it) by 5.00PM
Thursday, 27 May 2010.
Date due
5.00PM Wednesday 9 June 2010
How your final result is determined
To be able to pass this unit, you MUST undertake EACH of the Assessable Discussions, submit
EACH of the two Assignments AND submit the Capstone Assignment by the due dates. The marks
for each of the three types of Assessment are added together to determine your final result. You
must achieve an overall mark of at least 50% to pass the unit. To be eligible to undertake the
Capstone Assignment you MUST satisfactorily complete all of the Assessable Discussions and
submit each of the two Assignments (see ‘Consequences of late submission’ below).
Submission of assignments
The two written assignments and capstone assignment MUST be submitted via the MyLO
Assignment Drop Box. A MS Word file containing your completed Assignment MUST be attached
to your submission. The file name for the assignment should be as follows:
Student Surname; Initials; Assignment Detail
e.g.: Student I M Capstone Assignment
The submitted assignments and capstone assignment are to be presented in accordance with the
Guide for Students issued by the Faculty of Business. You should look under “Presentation and
Submission of Assignments”. You can find a copy of the Guide on the Unit CD and also at the
School of Accounting & Corporate Governance website:
Your attention is particularly drawn to the University’s rules on Plagiarism. Whilst you are
encouraged to work together with other students and exchange information in this Unit, submitted
assignments and the capstone assignment must be your own work. Assignments may be
submitted to plagiarism detection software. Assignments containing any plagiarised information will
be referred to the Head of School and will be subject to the disciplinary processes of the University.
Signed assignment coversheets (may be electronically signed) must be used for all assignments
and these are available at the School website. The assignments will be marked as quickly as
possible after submission, and grades awarded will be returned to you via MyLO.
Requests for extensions
Consistent with the Faculty’s policy on assessment submission, students with special
circumstances may apply for an extension.
‘Special circumstances’ include medical or compassionate grounds but will not include work or
other commitments. Requests for extensions should be made in writing to the Unit Coordinator on
or before the due date. Students will need to provide independent supporting documentation to
substantiate their claims.
Medical certificates or other evidence must be attached and must contain sufficient detail for the
Unit Coordinator to make an informed decision. A statement or certificate from a doctor, counsellor,
health professional or independent member of the community should state:
• the date the medical condition or other circumstance affected the student
• how the condition or circumstance affected the student’s ability to complete the assessment task.
Late Submission of Continuous Coursework
Consistent with the Faculty’s policy on assessment submission, late submission of coursework will
incur a penalty of 10% of the available marks for each day the coursework is late unless an
extension had been granted on or before the relevant due date.
Coursework submitted more than five (5) days late will not be accepted. Late work must be
submitted to a staff member in the relevant School or Faculty Office and the time of submission
Academic staff do NOT have the discretion to waive a late penalty.
Over-Length Work
If a student submits coursework that exceeds the prescribed length he or she will be invited to
resubmit it within 48 hours. If the resubmission is late there will be an automatic penalty of 10% of
the available marks plus an additional penalty of 10% for each day.
Review of results and appeals
You may request a formal remark of your original submission (in accordance with Rule of
Academic Assessment 2, Clause 22.1). Under the Rule of Academic Assessment 2, clause 23,
you may also request a review of your final result in a unit. For further information see:
Academic referencing
In your written work you will need to support your ideas by referring to scholarly literature, works of
art and/or inventions. It is important that you understand how to correctly refer to the work of others
and maintain academic integrity.
Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty
(plagiarism), a matter considered by the University of Tasmania as a serious offence.
The appropriate referencing style for this unit is the Harvard referencing method.
In addition to the Faculty Guide for Students, you are encouraged to read Fleet, W, Summers &
Smith, B. (2006), Communication Skills Handbook for Accounting, which provides detailed
information about using the Harvard referencing system.
For information on presentation of assignments, including referencing styles:
You can also access information about the referencing style used in this unit in the Faculty of
Business Guide for Students available via MyLO or from the School’s website –
http://www.utas.edu.au/accg/studentres.htm (Select Faculty Guide for Students)
Please read the following statement on plagiarism. Should you require clarification please see your
Unit Coordinator.
Academic misconduct
Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an
assignment or an examination and any other conduct by which a student:
(a) seeks to gain, for themselves or for any other person, any academic advantage
or advancement to which they or that other person are not entitled; or
(b) improperly disadvantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the Ordinance of
Student Discipline, and this can include imposition of penalties that range from a
deduction/cancellation of marks to exclusion from a unit or the University. Details of penalties that
can be imposed are available in the Ordinance of Student Discipline – Part 3 Academic
Misconduct, see http://www.utas.edu.au/universitycouncil/legislation/
Plagiarism is a form of cheating. It is taking and using someone else's thoughts, writings or
inventions and representing them as your own; for example, using an author's words without
putting them in quotation marks and citing the source, using an author's ideas without proper
acknowledgment and citation, copying another student's work. If you have any doubts about how to
refer to the work of others in your assignments, please consult your Unit Coordinator for relevant
referencing guidelines, and the academic integrity resources on the web at:
The intentional copying of someone else’s work as one’s own is a serious offence punishable by
penalties that may range from a fine or deduction/cancellation of marks and, in the most serious of
cases, to exclusion from a unit, a course or the University.
The University and any persons authorised by the University may submit your
assessable works to a plagiarism checking service, to obtain a report on possible
instances of plagiarism. Assessable works may also be included in a reference
database. It is a condition of this arrangement that the original author’s permission is
required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines, see
http://www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on
the Current Students homepage.
Further information and assistance
If you are experiencing difficulties with your studies or assignments, have personal or life-planning
issues, disability or illness which may affect your course of study, you are advised to raise these
with your Unit Coordinator in the first instance.
There is a range of University-wide support services available to you including Teaching &
Learning, Student Services, International Services. Please refer to the Current Students
homepage at: http://www.utas.edu.au/students/
Should you require assistance in accessing the Library visit their website for more information at
If you have a problem
In the first instance you should discuss the matter with your unit coordinator, lecturer or tutor.
However, if you do not feel comfortable approaching one of these people, or if you have a
discussion and are not satisfied with the outcome, then you are encouraged to contact the major
Corporate Governance:
Simone Bingham
(03) 6226 2314
[email protected]
Discussions with the major coordinator will be kept in the strictest confidence.
You are always welcome to raise issues with the Head of School, Sue Hrasky, who you can email
for an appointment ([email protected]).
If you are on the Launceston or the Cradle Coast campus and the coordinator is not located on that
campus, you may consult Trevor Wilmshurst (Launceston, [email protected]) or
Steve Allen (Cradle Coast, [email protected] ) with whom you can also have confidential
If you wish to pursue the matter further, a student advocate may be able to assist you. Information
about the advocates is available at:
The University also has formal policies, and the following link gives you advice about the
Unit schedule
Suggested Completion Date
Social and Environmental Accounting
Monday 1 March 2010
Social and Environmental Reporting
Monday 15 March 2010
Environmental Management Accounting
Monday 29 March 2010
Assignment 1 Due : 5.00PM Wednesday 31 March
Environmental Management Systems
Monday 19 April 2010
2010Easter Break 1 April – 7 April
Triple Bottom Line Accounting – An Introduction
Monday 3 May 2010
Triple Bottom Line Assurance Statements
Monday 17 May 2010
Assignment 2 Due : 5.00PM Wednesday 5 May 2010
Current Developments
Monday 24 May 2010
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