ACC537 Social and Environmental Accounting (8)
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.
No offerings have been identified for this subject in 2019.
Continuing students should consult the SAL for current offering details. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Subject Information
Grading System
One session
School of Accounting and Computer Science
Enrolment restrictions
Accounting graduates only.
Assumed Knowledge
Learning Outcomes
Upon successful completion of this subject, students should:
  • be able to explain the role of social and environmental accounting within the contexts of sustainability, responsibility and accountability
  • be able to identify the range of rationales for organisations to disclose social and environmental accounting information
  • be able to outline the connections between social and environmental accounting and ethical accounting
  • be able to compare and contrast the social and environmental accounting bases of triplebottom line reporting, the balanced scorecard, and megaaccounting
  • be able to apply a range of qualitative and quantitative techniques for developing and reporting social and environmental accounting information
  • be able to critically evaluate social and environmental accounting disclosures.
The subject will cover the following topics:
* Sustainability and corporate responsibility * The nature of social and environmental accounting * Rationales for social and environmental reporting * Social and environmental accounting in the private and public sectors * Qualitative and quantitative social and environmental accounting disclosures * Evaluation of social and environmental accounting reports
Current Students

For any enquiries about subject selection or course structure you will need to contact your Course Director. You can find the name and contact details for your Course Director in your offer letter or contact your School office.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 334 733 (free call within Australia) or enquire online.

The information contained in the 2017 CSU Handbook was accurate at the date of publication: June 2018. The University reserves the right to vary the information at any time without notice.