BE168-7-AU-CO:
Sustainability Accounting, Accountability and Management
2025/26
Essex Business School
Colchester Campus
Autumn
Postgraduate: Level 7
Current
Thursday 02 October 2025
Friday 12 December 2025
20
11 August 2025
Requisites for this module
(none)
(none)
(none)
(none)
(none)
MSC N1E212 Management (Social Economy),
MSC N20012 Management,
MSC N20024 Management,
MSC N200MO Management,
MSC N2E112 Management (International),
MSC N2E124 Management (International),
MSC N2E212 Management (Marketing),
MSC N2E224 Management (Marketing),
MSC N43012 Corporate Sustainability
This module aims to contribute to the students' understanding of sustainability accounting, accountability, and management (SAAM) practices that recently emerged, or are being developed, to address this unfolding global crisis, primarily from an organisational perspective.
The module introduces a range of existing and emerging SAAM practices, such as climate accounting (budgeting and investment), United Nations Sustainable Development Goals (UN SDGs), sustainability reporting, climate finance, circular economy, sustainability-related regulations, and other reporting requirements. The module will also draw on practitioner expertise from guest lecturers.
The aims of this module are:
- To provide students with wider understanding of the role of accounting and accountability in SDGs and sustainability within a changing global environment.
- To enhance student’s understanding of academic research on climate change and socio-economic inequality in the field of accounting, finance and management and how it pertains to the real-life context.
- To support and encourage education and learning on UN SDGs, circular economy, accountability and stakeholder engagement.
- To make students aware of contemporary developments in sustainability-related rules, regulations, frameworks and reporting practices.
- To facilitate critical, analytical thinking as a foundation for students’ personal and professional development.
- To contribute to students’ understanding of social and policy implications of climate change, social impact, crisis of inequality and management thereof.
By the end of this module, students will be expected to be able to:
- Explain the role and importance of sustainability accounting, accountability and management practices
- Demonstrate an understanding of contemporary developments in climate change related rules, regulations, frameworks and sustainability reporting.
- Explain and analyse the relevance of UN SDGs, circular economy, social responsibility and accountability and stakeholder engagement.
- Evaluate the different applications of climate budgeting and investment in both public and private sector organisations.
- Evaluate contemporary perspectives on SAAM research, practice and policy (globally) (as provided by two guest lectures).
- Develop research skills and methods to conduct research on SAAM practices.
Syllabus
- Sustainability and the role of SAAAM practice.
- Corporate social and environmental accounting.
- Public sector climate accountability (budgeting and investment).
- Sustainability reporting frameworks (CSR/Sustainability reporting - GRE, IR, ESG).
- UN SDGs (SDG Accounting).
- Guest lecture one.
- Climate finance and stakeholder engagement.
- Circular economy, responsible supply chain and social impacts.
- Addressing social inequalities (labour rights, modern slavery) - accountability and management.
- Guest lecture two
This module will be delivered via:
- One 2-hour lecture per week
Further details of the learning and teaching methods will be provided on Moodle (Module Outline and Reading list).
This module does not appear to have a published bibliography for this year.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Coursework |
Essay |
12/12/2025 |
50% |
| Coursework |
Report/Case Study |
06/02/2026 |
50% |
Additional coursework information
Coursework 1: Essay (50%)
Coursework 2: Report/Case Study (50%)
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Dr Bedanand Upadhaya, email: b.upadhaya@essex.ac.uk.
Dr Bedanand Upadhaya, Dr Chaminda Wijethilake
b.upadhaya@essex.ac.uk
No
No
Yes
Available via Moodle
Of 8 hours, 8 (100%) hours available to students:
0 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s), module, or event type.
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