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.