Course Catalogue

Climate Accounting and ESG Reporting ACCFIN4092

  • Academic Session: 2026-27
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 1
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No
  • Curriculum For Life: 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)

A number of asynchronous learning activities will take place 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

1. Written assignment, including essay; Individual; 2650 words; 75%; ILOs 1-5. 

2. Oral assessment & presentation: online; Group; 15 min plus Q&A; 25%; ILOs 3-6.

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

No exceptions