Contemporary Issues in Sustainability and Corporate Reporting ACCFIN5265

  • Academic Session: 2025-26
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 5 (SCQF level 11)
  • Typically Offered: Semester 1
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No

Short Description

This course aims to provide students with a critical understanding of contemporary issues in sustainability and corporate reporting. It will focus on the perspective of preparers of sustainability information and explore the determinants and consequences of companies' decisions in sustainability reporting.

This course covers the latest regulations of sustainability reporting and discusses contemporary issues which are of interest to accounting practitioners and to the wider society. It also enables students to critically evaluate sustainability related practices of companies and organisations.

Timetable

11 weekly two-hour teaching sessions (week 11 will be the revision lecture), plus four one hour tutorial sessions.  

The teaching will be in person on campus.

 

This course will include asynchronous learning activities, including posting questions about the selected papers on Moodle or completing required activities (before or after the lecture), totalling 8 hours across the semester.

Requirements of Entry

None.

Excluded Courses

None.

Co-requisites

None.

Assessment

Assessment

ILO

Weighting

Word Length/Duration

Individual written assignment

 

1-4

 

75%

 

2,500 words

 

Course Aims

Corporate reporting has always been at the centre of discussion in Accounting, and sustainability has received considerable critical attention in the last few decades. Hence, it is crucial to understand issues related to sustainability reporting and practice.

The class is designed to help students to develop a critical understanding of contemporary issues in sustainability and corporate reporting. It will help students to understand and analyse how companies and organisations make decisions in reporting sustainability information and managing sustainability issues, and what the consequences are (such as firm performance and stock market reactions) following their decisions. This course aims to enable students to understand relevant theories and practices in sustainability reporting and relevant issues. It also aims to enable students to understand and critically evaluate recent regulations of sustainability reporting and evaluate corporate decisions in sustainability reporting and practice.

Intended Learning Outcomes of Course

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

1. Evaluate theories and practices related to sustainability and corporate reporting.

2. Analyse the decision-making of companies and organisations in sustainability reporting and practice and identify factors affecting their decisions.

3. Critically discuss potential consequences of companies' decisions in sustainability and corporate reporting.

4. Critically evaluate current developments in sustainability reporting and regulations.

5. Develop presentation skills to communicate the outcomes of decision-making to relevant stakeholders."

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.