How do organisations impact sustainability?


Sustainability Accounting and Communication

7.5 credits

Sustainability accounting and communication can be seen both as a product and as a process. This course deals with both perspectives, as well as the standards that guide sustainability accounting and communication in organisations. You will apply and reflect upon theories, research and norms within this field.

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Policy creation in organisations This course will acquaint you with theories, research and norms in sustainability accounting, and you will reflect on and learn to apply them. Implementing sustainability accounting in an organisation means you could be part of influencing its triple bottom line: people, planet, profit
Theories, research and norms in sustainability accounting This Master’s level course deals with sustainability accounting and communication as both a product and as a process. From a product perspective, it examines the reports that describe an organisation’s work and impact on issues such as the environment, human rights and corruption, looking at the elements and underlying logics of such reports. How do they differ across time and space? What are the standards and norms that guide the content of such reports? From a process perspective, sustainability accounting and communication concerns the production and use of the report, including issues such as why organisations produce such reports and their potnetial implications. How are the most relevant sustainability issues of the organisation defined and by whom? How are the reports used, and how do these processes influence the organisation's sustainability work? The course covers organisations in different sectors of society and in different countries. The course is taught mainly through seminars. Examination is based upon your participation in seminars, oral presentations and hand-in assignments.
The connections between economic, social and environmental impact Sustainability accounting and communication deals with issues about the representation of operations, of accountability and communication between actors, organising and internal change, and conditions that may influence the development of sustainability accounting and communication. It provides a framework that can be used to reflect economic, social and environmental impact and the way in which they are connected. The course also deals with standards and norms that guide organisations’ sustainability accounting and communication.