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
Unit code BFA759
Credit points 12.5
College/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting
Coordinator Mr Craig Deegan
Delivered By University of Tasmania


Location Study period Attendance options Available to
Hobart Semester 1 On-Campus International Domestic
Hobart Semester 2 On-Campus International Domestic
Launceston Semester 1 On-Campus International Domestic
Launceston Semester 2 On-Campus International Domestic
Online Semester 1 Off-Campus International Domestic
Online Semester 2 Off-Campus International Domestic


International students
Domestic students

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 20/2/2023 21/3/2023 10/4/2023 28/5/2023
Semester 2 10/7/2023 8/8/2023 28/8/2023 15/10/2023

* 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).

About Census Dates

Learning Outcomes

  • 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
080101 $1,892.00 $1,482.00 not applicable $2,837.00

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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Teaching Pattern

Workshop, three times during the semester, 240 minutes

Lecture, weekly, 60 minutes

AssessmentTeam Assignment (30%)|Individual Assignment (35%)|Individual Assignment (35%)
TimetableView the lecture timetable | View the full unit timetable



Required readings will be listed in the unit outline prior to the start of classes.

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