Module ACCT43215: Sustainability Assurance Analytics

Department: Accounting

ACCT43215: Sustainability Assurance Analytics

Prerequisites

• None

Corequisites

• None

Excluded Combination of Modules

• None

Aims

• On the successful completion of this module students will be able to:
• develop understanding of different methods of global practices of sustainability and ESG reporting and assurance;
• explore the different audit standards used in ESG assurance;
• develop understanding of ESG ratings,
• develop clear understanding of ESG and sustainability assurance for a stakeholders’ perspective;
• develop links with the Business School's research strategy by incorporating current research into digitisation and sustainability.

Content

• Sustainability and ESG global reporting and assurance practices.
• Sustainability and ESG data generation and analytics.
• ESG assurance using Artificial Inelegance (AI) and Data Analytics applications.
• Role of technology in ESG assurance.

Learning Outcomes

• By the end of the module students should be able to show:
• clear understanding of the key ESG and sustainability data and information;
• critical evaluation of the different regulations and frameworks for sustainability and ESG assurance.

• By the end of the module students should be:
• competent in extracting sustainability and ESG data from multiple resources;
• implementing different data analytics techniques to provide sustainability and ESG assurance;
• developing understanding of regulated and unregulated levels of assurance service provided to verify sustainability and ESG information;
• critically evaluate trends in AI, data analytics in verifying sustainability and ESG reports and information.

• The ability to communicate effectively: communicating complex ideas.
• The ability to think critically and creatively and to argue coherently.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

• The module is delivered via online learning, divided up into study weeks with specially produced resources within each week. Resources vary according to the learning outcomes but normally include: video content, directed reading, reflective activities, opportunities for self-assessment and live scheduled webinars. The hours as depicted in the table in the Teaching Methods and Learning Hours are indicative.
• The formative assessment serves to encourage students to study regularly and to monitor their learning progress. Tutors provide feedback on formative work and are available for individual consultation as necessary (usually by email and Zoom or Microsoft Teams).
• The summative assessment of the module is designed to test the acquisition and articulation of knowledge and critical understanding, and skills of application and interpretation within the accounting and audit context.

Teaching Methods and Learning Hours

Summative Assessment

Formative Assessment:

Students undertake a series of activities aligned to the module content, receiving ongoing feedback on the theoretical knowledge and how it is applied.

■ Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University