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. How are the most relevant sustainability issues of the organisation defined and by whom? And how can these issues be described in the reports? The course covers organisations in different sectors of society and in different countries.
The course is taught through lectures and seminars, and you will be expected to produce and evaluate scholarly texts relevant to organisations’ sustainability accounting and communication. Examination is based upon your participation in seminars, hand-in assignments – both individually and in groups – and a take-home exam.