Social and Environmental Accounting
Module code: AF3014
The impact of climate change is seen in changing weather patterns and rising sea levels which are slowly and steadily impacting society and organisations. This change is creating shortages of land, food, shelter and biodiversity and human migration.
This module will introduce you to the role that accounting is and can play in responding to these changes. It will explain how accountants working in corporate entities, not for profit organisations as well as national and supra-national governments are required to respond to this challenge.
You will consider how social and environment accounting is influenced by the needs and expectations of various stakeholders. You will obtain an understanding of the impact of different political, economic, and occupational groups and interests in facilitating and constraining accounting change.
Topics covered:
- Financial reporting and reporting frameworks
- Accounting for ecology
- Accounting for biodiversity and animal rights
- A safe and just space
- The role of anti-reporting
- Introduction to social and environmental accounting
- Historical perspectives
- Social and economic theory
- Stakeholders and networks
- Management information and internal reporting