Courses & Units

Sustainability Related Governance and Assurance BFA760


Organisations will often have a vision and a mission which will in turn link to goals and objectives and related strategic planning. To enable an organisation to achieve is mission, objectives, and goals requires a well-designed, organisational-relevant governance system. An organisational governance system will have a myriad of integrated policies and procedures inclusive of various forms of social and environmental audits. The extent to which an organisation is effectively applying particular governance procedures can be assessed through various forms of independent social and environmental audits, the results of which will be reported through different forms of audit/assurance reports.
Selecting and/or developing appropriate policies and procedures, such as those referred to above, is a fundamental role of management. Quests to operate sustainably require a suite of sustainability related policies and procedures which requires critical thinking. Appropriate governance policies reduce the risks, and heighten the opportunities, that the sustainable development agenda creates for an organisation. It is important that graduates understand the need and role of good governance.
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:
• Explores the meaning and role of organisational governance in helping an organisation be a valuable member of society
• Identifies the components of a well function governance system with a particular focus on policies and procedures aimed at addressing problems associated with modern slavery, environmental performance generally, and climate change
• Explains the role of social audits and how to implement them
• Explores the types and roles of third-party assurance statements particularly as they relate to non-financial aspects of performance


Unit name Sustainability Related Governance and Assurance
Unit code BFA760
Credit points 12.5
College/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting
Coordinator Doctor Mansi Mansi
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 2 10/7/2023 8/8/2023 28/8/2023 15/10/2023
Semester 1 20/2/2023 21/3/2023 10/4/2023 28/5/2023

* 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

  • Critique various governance procedures that can be used to improve an organisation’s performance with respect to its social and environmental performance, and in particular with respect to efforts to mitigate contributions to climate change.
  • Justify the need for ‘social audits’ and prescribe how to implement them
  • Critically reflect on the features of a well-designed environmental management system and assurance frameworks aimed at assessing the quality of environmental management systems
  • Critically evaluate the role and contribution of audit/assurance statements particularly as they relate to aspects of social and environmental performance, and understand how they are prepared
  • Professionally communicate sustainability-related governance information and recommendations 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.

If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.

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Teaching Pattern

Workshop, three times during the semester, 240 minutes

Lecture, weekly, 60 minutes

AssessmentTeam Project (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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