Courses & Units
Managing and Reporting Sustainability Related Performance BFA759
Organisations create various benefits and various costs for stakeholders. Some of these costs and benefits – which can be of a financial, social, or environmental nature - can be quantified in monetary terms while others cannot. Managers have a responsibility and accountability for these costs and benefits regardless of whether they can be measured in monetary terms.
To manage an organisation sustainably, the significant costs and benefits generated by an organisation need to be measured, monitored, and managed. Society generally, and different groups of stakeholders specifically, expect an organisation to accept responsibility for the ‘costs’ it generates. Failure to manage various sustainability-related costs can have implications for the survival of an organisation. Among the many expectations of managers, an ever-increasing expectation is that managers will actively attempt to mitigate their contribution to climate change,
Employer groups, professional accounting bodies and course advisory committees have consistently highlighted the need for business students to be critical thinkers; be able to demonstrate skills that extend beyond technical competencies; and to be able to demonstrate an understanding that organisations are part of a broader social system on which they rely for organisational survival. This unit responds to this expectation, as it focusses on graduate self-awareness and applied technical and professional ‘soft’ skills in the following key areas:
• Provides insight into identifying the range of resources used by an organisation (including the use of so called’ free goods’), and the costs the organisation creates (both private and public costs) in doing so.
• Emphasises the importance of considering the lifecycle of an organisation’s goods and services.
• Explores the motivations driving managers to report sustainability-related performance information
• Explores the role and usefulness of various sustainability-related reporting frameworks
• Discusses the global problem of climate change and the responsibilities and role of managers in addressing it.
|Unit name||Managing and Reporting Sustainability Related Performance|
|College/School||College of Business & Economics
Tasmanian School of Business and Economics
|Coordinator||Mr Craig Deegan|
|Delivered By||University of Tasmania|
|Location||Study period||Attendance options||Available to|
- International students
- Domestic students
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|Study Period||Start date||Census date||WW date||End date|
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (refer to How do I withdraw from a unit? for more information).
Unit census dates currently displaying for 2023 are indicative and subject to change. Finalised census dates for 2023 will be available from the 1st October 2022. Note census date cutoff is 11.59pm AEST (AEDT during October to March).
- Critically evaluate various reporting frameworks and theoretical perspectives used to explain managerial motivations to report sustainability related information
- Advocate the importance of a longer-term planning perspective for managers to attain sustainable development
- Critically evaluate relevant accounting approaches to improve organisational sustainability-related performance and reporting
- Analyse and evaluate the risks and opportunities that climate change poses to an organisation
- Communicate information sourced from analysis of sustainability reports to a range of stakeholders
|Field of Education||Commencing Student Contribution 1,3||Grandfathered Student Contribution 1,3||Approved Pathway Course Student Contribution 2,3||Domestic Full Fee 4|
1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.
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Workshop, three times during the semester, 240 minutes
Lecture, weekly, 60 minutes
|Assessment||Team Assignment (30%)|Individual Assignment (35%)|Individual Assignment (35%)|
|Timetable||View the lecture timetable | View the full unit timetable|
Required readings will be listed in the unit outline prior to the start of classes.
|Links||Booktopia textbook finder|
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