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Course profile

Sustainability Reporting and Assurance (ACCT2103)

Study period
Sem 2 2025
Location
St Lucia
Attendance mode
In Person

Course overview

Study period
Semester 2, 2025 (28/07/2025 - 22/11/2025)
Study level
Undergraduate
Location
St Lucia
Attendance mode
In Person
Units
2
Administrative campus
St Lucia
Coordinating unit
Business School

This course will equip commerce and business students to navigate the increasingly complex sustainability and climate-related, mandatory and voluntary, disclosure requirements. These disclosures have direct implications for management decision making, structuring governance arrangements and fulfilling director's duties, as well as impacting external stakeholders' capital allocation decisions. The course provides our graduates with knowledge and skills to understand the basis of preparation of disclosures, the credibility of metrics reported and the implications of disclosure assurance. 

Sustainable Development Goals

UQ Business School is a proud supporter and Advanced Signatory of the United Nations Principles for Responsible Management Education (UN PRME). As part of the largest global collaboration between business schools and the UN, the school emphasises its role in empowering students to drive societal transformation through the  Sustainable Development Goals. The SDGs highlight that a thriving economy relies on a healthy environment, aiming to balance economic growth, social well-being, and environmental protection for a sustainable future. 

Course requirements

Prerequisites

You'll need to complete the following courses before enrolling in this one:

ACCT1101 or 1110 or 1111 or 1112

Course contact

Course staff

Lecturer

Associate Professor Muhammad Nadeem

Timetable

The timetable for this course is available on the UQ Public Timetable.

Additional timetable information

Please note: Teaching staff do not have access to the timetabling system to help with class allocation. Therefore, should you need help with your timetable and/or allocation of classes, please ensure you email business.mytimetable@uq.edu.au from your UQ student email account with the following details:

  • Full Name
  • Student ID
  • Course Code

Aims and outcomes

This course aims to provide students with an understanding of how to evaluate sustainability and climate related disclosures and assess disclosure assurance and its implications.

Learning outcomes

After successfully completing this course you should be able to:

LO1.

Identify relevant regulation and frameworks to inform voluntary and mandatory sustainability and climate related disclosures.

LO2.

Evaluate material climate related risks for an organisation.

LO3.

Evaluate climate related metrics.

LO4.

Reflect on challenges of preparing sustainability and climate related disclosures from both internal and external stakeholder’s perspectives.

LO5.

Work effectively as part of a team to create and communicate evaluations of organisation’s sustainability and climate related disclosures and their assurance.

Assessment

Assessment summary

Category Assessment task Weight Due date
Quiz A1: In class Quiz (3 quizzes worth 5% each)
  • In-person
  • Online
15%

Quiz 1 Week 2,

Quiz 2 Week 3,

Quiz 3 Week 4,

Participation/ Student contribution, Tutorial/ Problem Set A2: In class Hand Ins (5 hand-ins worth 7% each)
  • Team or group-based
  • In-person
35%

Hand In 1 27/08/2025

Hand In 2 3/09/2025

Hand In 3 10/09/2025

Hand In 4 17/09/2025

Hand In 5 24/09/2025

During Class

Presentation A3: Final Case Study - Part A - Presentation
  • Team or group-based
  • In-person
15%

Week 13

Presentation During Class

Paper/ Report/ Annotation A4: Final Case Study - Part B- Individual Write Up
  • Online
30%

31/10/2025 3:00 pm

Assessment details

A1: In class Quiz (3 quizzes worth 5% each)

  • In-person
  • Online
Mode
Written
Category
Quiz
Weight
15%
Due date

Quiz 1 Week 2,

Quiz 2 Week 3,

Quiz 3 Week 4,

Other conditions
Time limited.

See the conditions definitions

Learning outcomes
L01, L02

Task description

Three in class quizzes completed at the conclusion of week 2, 3, and 4 seminars.

AI Statement

Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.

A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

Deferral or extension

You may be able to defer this exam.

Late submission

Exams submitted after the end of the submission time will incur a late penalty.

A2: In class Hand Ins (5 hand-ins worth 7% each)

  • Team or group-based
  • In-person
Mode
Written
Category
Participation/ Student contribution, Tutorial/ Problem Set
Weight
35%
Due date

Hand In 1 27/08/2025

Hand In 2 3/09/2025

Hand In 3 10/09/2025

Hand In 4 17/09/2025

Hand In 5 24/09/2025

During Class

Other conditions
Peer assessed.

See the conditions definitions

Learning outcomes
L01, L02, L03, L04, L05

Task description

Five Hand Ins end of seminar weeks 5, 6, 8, 9, 11.

Individual component to write up answer to activity 1. One page written response to individual activity. Then form Groups of four to write up answer to activity 2. One page group response for group activity.

AI Statement

Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.

A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

Deferral or extension

You may be able to apply for an extension.

The maximum extension allowed is 14 days. Extensions are given in multiples of 24 hours.

Late submission

A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.

A3: Final Case Study - Part A - Presentation

  • Team or group-based
  • In-person
Mode
Oral
Category
Presentation
Weight
15%
Due date

Week 13

Presentation During Class

Other conditions
Peer assessed.

See the conditions definitions

Learning outcomes
L01, L02, L03, L04, L05

Task description

Analysis of sustainability report for a publicly listed company. Group presentation and Individual reports evaluating the disclosures and the assurance and providing recommendations.

Group presentation (approx.... 15 minutes) in-class week 13 and Individual write up of assigned section of group report (2-3 pages per student).

AI Statement

Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.

A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

Deferral or extension

You cannot defer or apply for an extension for this assessment.

Extensions or deferrals are not available for an in-class presentation.

Late submission

Late submissions are not accepted for in-class presentations.

A4: Final Case Study - Part B- Individual Write Up

  • Online
Mode
Written
Category
Paper/ Report/ Annotation
Weight
30%
Due date

31/10/2025 3:00 pm

Learning outcomes
L01, L02, L03, L04

Task description

Analysis of sustainability report for a publicly listed company. Group presentation and Individual reports evaluating the disclosures and the assurance and providing recommendations.

Individual write up of assigned section of group report (2-3 pages per student).

AI Statement

Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.

A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

Deferral or extension

You may be able to apply for an extension.

Late submission

A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.

Course grading

Full criteria for each grade is available in the Assessment Procedure.

Grade Cut off Percent Description
1 (Low Fail) 0 - 29

Absence of evidence of achievement of course learning outcomes.

2 (Fail) 30 - 46

Minimal evidence of achievement of course learning outcomes.

3 (Marginal Fail) 47 - 49

Demonstrated evidence of developing achievement of course learning outcomes

4 (Pass) 50 - 64

Demonstrated evidence of functional achievement of course learning outcomes.

5 (Credit) 65 - 74

Demonstrated evidence of proficient achievement of course learning outcomes.

6 (Distinction) 75 - 84

Demonstrated evidence of advanced achievement of course learning outcomes.

7 (High Distinction) 85 - 100

Demonstrated evidence of exceptional achievement of course learning outcomes.

Additional course grading information

Grades will be allocated according to University-wide standards of criterion-based assessment.

Supplementary assessment

Supplementary assessment is available for this course.

Learning resources

You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.

Library resources

Library resources are available on the UQ Library website.

Learning activities

The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.

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Learning period Activity type Topic
Week 1
Seminar

Course overview and Introduction

Learning outcomes: L02

Week 2
Seminar

Reporting Frameworks

Learning outcomes: L01, L04

Week 3
Seminar

Environmental Governance

Learning outcomes: L04

Week 4
Seminar

Reporting on Climate Impacts

Learning outcomes: L01, L02, L03, L04

Week 5
Case-based learning

Sustainability Management Simulation: Net Zero

Learning outcomes: L02, L03, L05

Week 6
Seminar

Reporting on Nature

Learning outcomes: L01, L04, L05

Week 7
Seminar

Reporting on Social Impacts

Learning outcomes: L01, L04, L05

Week 8
Seminar

Corporate Governance and Sustainability

Learning outcomes: L01, L04, L05

Week 9
Case-based learning

Revisiting the Sustainability Management Simulation: Net Zero

Learning outcomes: L02, L03, L05

Mid Sem break
No student involvement (Breaks, information)

In-Semester Break

Week 10
Problem-based learning

Self-directed learning and work on case report and case presentation

Week 11
Problem-based learning

Self-directed learning and work on case report and case presentation

Week 12
Seminar

Class presentations

Learning outcomes: L04, L05

Additional learning activity information

Sustainable Development Goals

This course integrates the following Sustainable Development Goals (SDGs) throughout course learning activities:

Goal 7: Affordable and clean energy

Goal 11: Sustainable cities and communities

Goal 12: Responsible consumption and production

Goal 13: Climate action

Policies and procedures

University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:

Learn more about UQ policies on my.UQ and the Policy and Procedure Library.