This module will drive an in-depth examination the practices of measuring and reporting environmental, social and governance (ESG) practices as well as the role of financial and non-financial stakeholders shaping the development of the measurement and reporting standards and practices. The discussion surrounding these issues will be framed using theories such as agency theory, stakeholder theory and institutional theory for critical analysis.
Students will develop comprehensive knowledge about the reporting standards issued by the SASB (Sustainability Accounting Standards Board) as well as the latest standards framework on sustainability being developed by the IASB. Cases and events will be used to explain and analyse the emergence and development of standards and practices in sustainability reporting.