Quantitative Research in Sustainability Accounting

This course is designed to give students a background on accounting sustainability research. The course will trace the development of the field, identifying research themes, methods, and challenges in pursuing sustainability research topics. The course consists of three 2-hour modules. The first will an overview of historical sustainability-related research, identifying themes that resonate with current research. The second module will focus on market valuation of climate-related disclosures. The focus on disclosure is particularly relevant for Australian researchers given the new climate-related reporting standards in Australia as well as new disclosure requirements under IFRS. The third module will focus on measurement issues in sustainability research, particularly related to measuring sustainability performance.