Sustainability Related Governance and Assurance
PostgraduateTAS-BFA7602024
Course information for 2024 intake View information for 2025 course intake
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- Study method
- 100% online
- Assessments
- 100% online
- Entry requirements
- Part of a degree
- Duration
- 14 weeks
- Loan available
- HECS-HELP and FEE-HELP available
Sustainability Related Governance and Assurance
About this subject
Upon completion of this subject, the student should be able to:
- Critique various governance procedures that can be used to improve an organisation’s performance with respect to its social and environmental performance, and in particular with respect to efforts to mitigate contributions to climate change.
- Justify the need for ‘social audits’ and prescribe how to implement them.
- Critically reflect on the features of a well-designed environmental management system and assurance frameworks aimed at assessing the quality of environmental management systems.
- Critically evaluate the role and contribution of audit/assurance statements particularly as they relate to aspects of social and environmental performance, and understand how they are prepared.
- Professionally communicate sustainability-related governance information and recommendations to a range of stakeholders.
- Week 1 - Introduction to corporate governance
- Week 2 - Corporate governance principles
- Week 3 - Governance for sustainable development and risk management
- Week 4 - Climate change, governance and environmental management systems
- Week 5 - Introduction to environmental audit
- Week 6 - Social audits
- Week 7 - Introduction to modern slavery and slavery audits
- Week 8 - Modern slavery reporting and social compliance
- Week 9 - Assurance of sustainability reports
- Week 10 - Sustainability Assurance standards
- Week 11 - Sustainability Assurance standards
- Week 12 - Future of sustainability assurance and evaluation of sustainability assurance reports of companies
- Week 13 - Revision and conclusion
Organisations will often have a vision and a mission which will in turn link to goals and objectives and related strategic planning. To enable an organisation to achieve its mission, objectives, and goals requires a well-designed, organisational-relevant governance system. An organisational governance system will have a myriad of integrated policies and procedures inclusive of various forms of social and environmental audits. The extent to which an organisation is effectively applying particular governance procedures can be assessed through various forms of independent social and environmental audits, the results of which will be reported through different forms of audit/assurance reports.
Selecting and/or developing appropriate policies and procedures, such as those referred to above, is a fundamental role of management. Quests to operate sustainably require a suite of sustainability related policies and procedures which requires critical thinking. Appropriate governance policies reduce the risks, and heighten the opportunities, that the sustainable development agenda creates for an organisation. It is important that graduates understand the need and role of good governance.
Employer groups, professional accounting bodies and course advisory committees have consistently highlighted the need for business students to be critical thinkers; to be able to demonstrate skills that extend beyond technical competencies; and to be able to demonstrate an understanding that organisations are part of a broader social system on which they rely for organisational survival.
This subject responds to this expectation, as it:
• Explores the meaning and role of organisational governance in helping an organisation be a valuable member of society
• Identifies the components of a well functioning governance system with a particular focus on policies and procedures aimed at addressing problems associated with modern slavery, environmental performance generally, and climate change
• Explains the role of social audits and how to implement them
• Explores the types and roles of third-party assurance statements particularly as they relate to non-financial aspects of performance
- Individual Assignment - Video (35%)
- Individual Assignment - Report (35%)
- Team Project (30%)
For textbook details check your university's handbook, website or learning management system (LMS).
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- 19
Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- TAS-SBS-GCE-2024 - Graduate Certificate in Sustainable Business
Elective
- TAS-MPA-MAS-2024 - Master of Professional Accounting
Additional requirements
- Other requirements - Teaching Arrangement: Weekly 1-hr Lecture; Workshop 3 times per semester, 240 minutes
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
Graduate Certificate in Sustainable Business
PostgraduateTAS-SBS-GCE
Master of Professional Accounting
PostgraduateTAS-MPA-MAS