Outline

Overview

This unit reviews issues associated with sustainability reporting models which have been practised in the last decade and highlights current and possible future issues. These new reporting models claim to enhance understanding of organisational performance to a variety of stakeholders and are based on new performance measurement technologies that arguably improve decision making. This unit of study is designed to provide a critical analysis of the issues surrounding organisation performance and explores the key underlying issues associated with the emergence of these new reporting models. The unit looks at how the reporting of economic and non-economic performance enables private, public and third sector organisations to provide an account of their value creation and sustainability performance. The unit also explores the perspectives of significant bodies of research on reporting value-creating activities and non-economic performance.

Unit details and rules

Academic unit	Accounting
Credit points	6
Prerequisites ?	ACCT5001
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	None
Available to study abroad and exchange students	Yes

Teaching staff

Coordinator	Matthew Egan, matthew.egan@sydney.edu.au
Lecturer(s)	Matthew Egan, matthew.egan@sydney.edu.au
Lecturer(s)	Arunima Malik, arunima.malik@sydney.edu.au

Assessment

The census date for this unit availability is 2 September 2024

Details
Criteria

Type	Description	Weight	Due	Length
Supervised exam ?	Final exam written exam	50%	Formal exam period	2 hours
Outcomes assessed:
Participation	Participation Participation	5%	Ongoing	ongoing
Outcomes assessed:
Assignment	Individual Assignment 1 written task	15%	Week 06 Due date: 06 Sep 2024 at 23:59 Closing date: 16 Sep 2024	1500 words
Outcomes assessed:
Assignment	Group Assignment Assignment	10%	Week 13 Due date: 01 Nov 2024 at 23:59 Closing date: 11 Nov 2024	1500 words
Outcomes assessed:
Assignment	Individual Assignment 2 written work	10%	Week 13 Due date: 01 Nov 2024 at 23:59 Closing date: 10 Nov 2024	1000 words
Outcomes assessed:
Presentation	Group Presentations Oral presentation with powerpoint slides	10%	Weekly	2 x 15 minutes
Outcomes assessed:
= hurdle task ? = group assignment ?

Assessment summary

Individual assignment 1: Students are required to submit a written explanation of their perspective on sustainability (based on a required reading), and to develop disclosures for an extended performance sustainability report.
Individual assignment 2: Students are required to submit a written evaluation of current global sustainability-related challenges.
Individual participation: Students are required to participate. This aligns with the goals of a workshop format mode of delivery. As such, there will be no lecture recordings.
Group presentation: In small groups, students are required to present twice during the semester, based on the ‘group presentation questions’ made available on Canvas.
Group written assignment: In the same groups formed for the group presentations, students are required to submit a report reflecting on how the issues they presented in their group presentation relate to broader questions and challenges examined during the semester.
Final exam: The final exam is listed as having a HURDLE TASK which means you must complete the assessment and achieve at least 45% of the available marks in this assessment in order to pass the unit. Students who fail to achieve this minimum standard, even when their aggregate mark for the entire unit of study is above 50%, will be given a Fail grade for this unit. As a result, a student's academic transcript will show a Fail grade and the actual mark achieved if the final mark of the unit is between 0-49 and a Fail grade and a capped moderated mark of 49 for all other final marks.

Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Distinction	75 - 84	Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Credit	65 - 74	Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Pass	50 - 64	Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Fail	0 - 49	When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see sydney.edu.au/students/guide-to-grades.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

You may only use artificial intelligence and writing assistance tools in assessment tasks if you are permitted to by your unit coordinator, and if you do use them, you must also acknowledge this in your work, either in a footnote or an acknowledgement section.

Studiosity is permitted for postgraduate units unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Support for students

The Support for Students Policy 2023 reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy 2023. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Introduction: Sustainability, Organisational Sustainability, and Extended Performance Reporting	Workshop (3 hr)
Week 02	Organisational Extended Performance Reporting (Part 1)	Workshop (3 hr)
Week 03	Organisational Extended Performance Reporting (Part 2)	Workshop (3 hr)
Week 04	Extended Performance Reporting Frameworks (Part 1): the GRI and the ISSB	Workshop (3 hr)
Week 05	Extended Performance Frameworks (Part 2): towards Integrated Reporting	Workshop (3 hr)
Week 06	Users of Extended Performance Accounting: the Investor Perspective	Workshop (3 hr)
Week 07	Accounting for Climate Change and Carbon (Part 1)	Workshop (3 hr)
Week 08	Accounting for Climate Change and Carbon (Part 2)	Workshop (3 hr)
Week 09	Accounting for Water	Workshop (3 hr)
Week 10	Accounting for Waste, LCA, Customers and Community	Workshop (3 hr)
Week 11	Accounting for Employees and Modern Slavery	Workshop (3 hr)
Week 12	Extended Performance Reporting: A role for Management Accounting, Accountants and Auditors?	Workshop (3 hr)
Week 13	Revision and Exam Preparation	Workshop (3 hr)

Attendance and class requirements

Workshop attendance: The 3 hours of teaching each week is undertaken through a 3 hour workshop. The workshop will comprise some interactive lecturing components, interspersed with a range of class engagement activities, designed to encourage maximium participation from the students. Please be aware, as a workshop, we wish to encourage a safe space for students to share and engage. For this reason, along with the fact that most weeks will also include presentations from students, the workshops will NOT be recorded.

Note also, in order to further encourage participation, there is a 5% participation mark. This mark will be assessed from weeks 2-13 inclusive. We will divide the class list randomly into 4 groups, and each week we will engage obviously with everyone, but specifically with that random subgroup, and we will 'tick them off' on the class list as having adequately participated, based on providing a reasonable response to whatever question or engagement we target at that student at some point in the class.

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

There is no set text for the unit of study.

Weekly required readings and additional resources are published in each module on Canvas.

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. collect, organise, appreciate and critically evaluate relevant research-based knowledge about extended performance reporting
LO2. reflect on practice using theoretical frames and ideas contained within the literature, considering their strengths and weaknesses for such reflectional understanding
LO3. learn independently and assume responsibility (e.g. manage deadlines) for the learning process
LO4. tolerate ambiguity and appreciate the insights of a variety of perspectives.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

Readings and materials have all been updated; this is the first time this unit is running since 2021.

Additional information

Additional costs

There are no additional costs for this unit.

Site visit guidelines

There are no site visit guidelines for this unit.

Work, health and safety

There are no specific WHS requirements for this unit.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Additional costs

Site visit guidelines

Work, health and safety

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect

Current students

ACCT6015: Extended Performance Reporting

Semester 2, 2024 [Normal day] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Additional costs

Site visit guidelines

Work, health and safety

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect