AYB123 Sustainability Governance and Reporting
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYB123 |
|---|---|
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $2,174 |
| Pre-2021 CSP student contribution | $1,703 The pre-2021 commonwealth supported place (CSP) contribution amount only applies to students enrolled in a course prior to 2021. To learn more, visit our Understanding your fees page. |
| Domestic tuition unit fee | $3,456 |
| International unit fee | $5,640 |
Unit Outline: Semester 2 2026, Gardens Point, Internal
| Unit code: | AYB123 |
|---|---|
| Credit points: | 12 |
| Coordinators: | Kylie Kingston | k.kingston@qut.edu.au Kylie Kingston | k.kingston@qut.edu.au |
Overview
The sustainability of organisations, measured across three dimensions - social, economic and environmental, is increasingly considered by external stakeholders as the benchmark for evaluating organisational performance. As such, stakeholders are demanding broader corporate disclosures and reports which detail not only economic, but social and environmental performance. This broadening of the performance base has created new and diverse opportunities and challenges for both internal (owners, management and employees) and external (customers, suppliers, government and community) corporate stakeholders, who have been tasked with measuring social and environmental performance and analysing subsequent corporate disclosures of such. This unit will equip you for careers that will include substantial engagement with sustainability reporting and sustainability governance structures.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate an understanding of voluntary and mandatory sustainability reporting frameworks and how they aim to address ESG risk and sustainable development. [KS 1.1, KS 1.2, SE 5.2]
- Identify and discuss governance mechanisms for embedding social and environmental considerations within an organisation. [KS 1.1, HO 2.2, SE 5.2]
- Analyse the relationship between individual and organisational responsibilities, accountabilities, and accounting. [PC 3.1, TS 4.1, SE 5.2]
- Analyse and evaluate the information contained in publicly available sustainability reports using various established methodologies (e.g. content analysis). [HO 2.2, PC 3.1, SE 5.2]
- Evaluate mechanisms of assurance of sustainability reporting. [KS 1.1, SE 5.2]
Content
This unit explores issues associated with the development of sustainability accounting, governance and reporting including measures of performance, evaluation techniques and mechanisms of assurance. Sustainability in business terms is defined. Global reporting frameworks and Australian Sustainability Reporting Standards are compared and investigated. The unit examines the significance of sustainability accounting, governance and reporting from four perspectives: the company, the investors, community stakeholders and other users of sustainability reports, and regulators. The economic consequences of mis-reporting are also evaluated.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
The teaching and learning strategies employed in this unit are designed to maximise your involvement with the measures, techniques and mechanisms that are presented, and to provide step-by-step support for their application to a range of problems relevant to the technical and professional role of a sustainability specialist and/or analyst.
Weekly teaching activities facilitate both content delivery and active engagement via collaborative activities and discussions. These sessions provide you with the opportunity to develop an understanding of key issues and concepts alongside the opportunity to apply them in conceptual or problem type questions.
Class materials will be available from the unit's Canvas site. It is highly recommended that you access and engage with these materials prior to attending class to make the most of your interaction with teachers and peers.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation, interactive exercises in Canvas
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment in this unit aims to support your achievement of the learning outcomes (ULOs). It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
The assessment in this unit consists of a Reflective Vlog (recorded oral presentation), a Case Study Report, and an exam.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Vlog
Your decision to enroll in a unit on sustainability and reporting represents your existing and/or your expected future commitment and engagement with sustainability as it affects business practices.
Storytelling is a powerful tool for business communication. This assessment provides you with the opportunity to present your narrative on your commitment to sustainable business practices to future proof your career.
You will present your narrative via a recorded oral presentation (5 minutes duration) with a one page visual aid/background to engage your audience. Further guidance on the framework and criteria for storytelling, different technological options for oral presentations and visual aids will be provided on the Unit Canvas site.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), TS (4.1), SE (5.2)
Assessment: Case Study Report
Acting as a Sustainability Analyst, you will analyse and evaluate nominated aspects of a company's sustainability report and prepare a report evaluating set criteria on the disclosures.
This assessment requires you to examine content typically provided in sustainability reports. A company's sustainability report will be allocated to you to perform content analysis. As part of this assessment, you will (i) identify the company’s approach to sustainability, that is, the company’s initiatives with regards to social and environmental impacts of the company’s business operations and then (ii) critically evaluate the company’s initiatives on how well they manage their social and environmental impacts.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1), SE (5.2)
Assessment: Final examination
This examination will assess your understanding of the key concepts and techniques covered throughout the semester (weeks one to twelve) and will consist of practical, critical thinking and theoretical questions. The exam is open book.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2), SE (5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Requirements to Study
Requirements
Headset (earphones and microphone) to engage with online resources.
Resources
As there is not one comprehensive student text available on the market, students will be directed each week to relevant readings from text book chapters and policy and government materials. These weekly readings will be available in Canvas through QUT Readings. The main sources are listed below.
Resource Materials
Prescribed text(s)
Chapple, E., Baumfield, R., Copp, R., Cunningham, R., Kamalnath, A., Floyd, L., & Wong, A. (2022). Company Law (3rd ed.). Wiley. (Chapter 15)
Humphrey, J., Rekker, S., Gilbert, A., Henry, E., & Scott, A. (2024). Sustainable Finance. The University of Queensland. https://oercollective.caul.edu.au/sustainable-finance/
Leung, P., Coram, P., Cooper, B. J., Redgen, K., & Canestrari-Soh, D. (2023). Audit and Assurance (2nd ed.). Wiley. (Chapter 2)
Loftus, J., Leo, K., Daniliuc, S., Luke, B., Ang, H. N., Bradbury, M., Hanlon, D., Boys, N., & Byrnes, K. (2022). Financial reporting (4th ed.). Wiley. (Chapter 23)
Rankin, M., Ferlauto, K., McGowan, S., & Stanton, P. (2022). Contemporary issues in accounting (3rd ed.). Wiley. (Chapter 10)
Recommended text(s)
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability accounting and accountability (3rd ed.). Routledge.
Risk Assessment Statement
There are no out-of-the ordinary risks associated with this unit.
Unit Outline: Semester 2 2026, Online
| Unit code: | AYB123 |
|---|---|
| Credit points: | 12 |
| Coordinators: | Kylie Kingston | k.kingston@qut.edu.au |
Overview
The sustainability of organisations, measured across three dimensions - social, economic and environmental, is increasingly considered by external stakeholders as the benchmark for evaluating organisational performance. As such, stakeholders are demanding broader corporate disclosures and reports which detail not only economic, but social and environmental performance. This broadening of the performance base has created new and diverse opportunities and challenges for both internal (owners, management and employees) and external (customers, suppliers, government and community) corporate stakeholders, who have been tasked with measuring social and environmental performance and analysing subsequent corporate disclosures of such. This unit will equip you for careers that will include substantial engagement with sustainability reporting and sustainability governance structures.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate an understanding of voluntary and mandatory sustainability reporting frameworks and how they aim to address ESG risk and sustainable development. [KS 1.1, KS 1.2, SE 5.2]
- Identify and discuss governance mechanisms for embedding social and environmental considerations within an organisation. [KS 1.1, HO 2.2, SE 5.2]
- Analyse the relationship between individual and organisational responsibilities, accountabilities, and accounting. [PC 3.1, TS 4.1, SE 5.2]
- Analyse and evaluate the information contained in publicly available sustainability reports using various established methodologies (e.g. content analysis). [HO 2.2, PC 3.1, SE 5.2]
- Evaluate mechanisms of assurance of sustainability reporting. [KS 1.1, SE 5.2]
Content
This unit explores issues associated with the development of sustainability accounting, governance and reporting including measures of performance, evaluation techniques and mechanisms of assurance. Sustainability in business terms is defined. Global reporting frameworks and Australian Sustainability Reporting Standards are compared and investigated. The unit examines the significance of sustainability accounting, governance and reporting from four perspectives: the company, the investors, community stakeholders and other users of sustainability reports, and regulators. The economic consequences of mis-reporting are also evaluated.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
The teaching and learning strategies employed in this unit are designed to maximise your involvement with the measures, techniques and mechanisms that are presented, and to provide step-by-step support for their application to a range of problems relevant to the technical and professional role of a sustainability specialist and/or analyst.
Weekly teaching activities facilitate both content delivery and active engagement via collaborative activities and discussions. These sessions provide you with the opportunity to develop an understanding of key issues and concepts alongside the opportunity to apply them in conceptual or problem type questions.
Class materials will be available from the unit's Canvas site. It is highly recommended that you access and engage with these materials prior to attending class to make the most of your interaction with teachers and peers.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation, interactive exercises in Canvas
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment in this unit aims to support your achievement of the learning outcomes (ULOs). It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
The assessment in this unit consists of a Reflective Vlog (recorded oral presentation), a Case Study Report, and an exam.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Vlog
Your decision to enroll in a unit on sustainability and reporting represents your existing and/or your expected future commitment and engagement with sustainability as it affects business practices.
Storytelling is a powerful tool for business communication. This assessment provides you with the opportunity to present your narrative on your commitment to sustainable business practices to future proof your career.
You will present your narrative via a recorded oral presentation (5 minutes duration) with a one page visual aid/background to engage your audience. Further guidance on the framework and criteria for storytelling, different technological options for oral presentations and visual aids will be provided on the Unit Canvas site.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), TS (4.1), SE (5.2)
Assessment: Case Study Report
Acting as a Sustainability Analyst, you will analyse and evaluate nominated aspects of a company's sustainability report and prepare a report evaluating set criteria on the disclosures.
This assessment requires you to examine content typically provided in sustainability reports. A company's sustainability report will be allocated to you to perform content analysis. As part of this assessment, you will (i) identify the company’s approach to sustainability, that is, the company’s initiatives with regards to social and environmental impacts of the company’s business operations and then (ii) critically evaluate the company’s initiatives on how well they manage their social and environmental impacts.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1), SE (5.2)
Assessment: Final examination
This examination will assess your understanding of the key concepts and techniques covered throughout the semester (weeks one to twelve) and will consist of practical, critical thinking and theoretical questions. The exam is open book.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2), SE (5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Requirements to Study
Requirements
Headset (earphones and microphone) to engage with online resources.
Resources
As there is not one comprehensive student text available on the market, students will be directed each week to relevant readings from text book chapters and policy and government materials. These weekly readings will be available in Canvas through QUT Readings. The main sources are listed below.
Resource Materials
Prescribed text(s)
Chapple, E., Baumfield, R., Copp, R., Cunningham, R., Kamalnath, A., Floyd, L., & Wong, A. (2022). Company Law (3rd ed.). Wiley. (Chapter 15)
Humphrey, J., Rekker, S., Gilbert, A., Henry, E., & Scott, A. (2024). Sustainable Finance. The University of Queensland. https://oercollective.caul.edu.au/sustainable-finance/
Leung, P., Coram, P., Cooper, B. J., Redgen, K., & Canestrari-Soh, D. (2023). Audit and Assurance (2nd ed.). Wiley. (Chapter 2)
Loftus, J., Leo, K., Daniliuc, S., Luke, B., Ang, H. N., Bradbury, M., Hanlon, D., Boys, N., & Byrnes, K. (2022). Financial reporting (4th ed.). Wiley. (Chapter 23)
Rankin, M., Ferlauto, K., McGowan, S., & Stanton, P. (2022). Contemporary issues in accounting (3rd ed.). Wiley. (Chapter 10)
Recommended text(s)
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability accounting and accountability (3rd ed.). Routledge.
Risk Assessment Statement
There are no out-of-the ordinary risks associated with this unit.