ACC537 Social and Environmental Accounting (8)
Enrolment Restriction: Accounting graduates only.
This subject examines the basis for, and practice of, social and environmental accounting in both the public
and private sectors. Situated within the context of sustainability and corporate responsibility and
accountability, the subject covers the nature of social and environmental accounting, rationales and methods
for making social and environmental disclosures, forms of social and environmental reporting, reporting
frameworks and evaluation of disclosures.