Students
ACCG260 – Measuring Sustainability
2013 – S2 External
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
James Hazelton
Contact via james.hazelton@mq.edu.au
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|---|---|
| Credit points |
Credit points
3
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| Prerequisites |
Prerequisites
18cp
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| Corequisites |
Corequisites
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| Co-badged status |
Co-badged status
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| Unit description |
Unit description
This unit considers how environmental issues are accounted and reported from organisational, governmental and personal perspectives. The unit engages with key contemporary environmental issues such as carbon pollution and water scarcity and investigates practical and theoretical reporting issues, including the location of reporting obligations, setting report boundaries, report content, measurement and assurance. Case studies draw on current developments in the field, including the new carbon reporting obligations under the National Greenhouse and Energy Reporting Act 2007 (Cth), the ongoing development of national water accounting in response to the National Water Initiative 2004 and Macquarie University's own efforts to undertake sustainable reporting. At the end of the unit students are expected to be able to locate key environmental reporting obligations and reports for both governments and organisations; interpret and critically evaluate existing environmental reports; and identify areas of improvement for the existing process of accounting and reporting for the environment.
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Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- Understand contemporary environmental issues (such as carbon pollution and water scarcity) and how accounting and reporting contributes to improving environmental outcomes.
- Locate key environmental reporting obligations and reports for both governments and organisations.
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Assessment Tasks
| Name | Weighting | Due |
|---|---|---|
| Weekly Assignments | 20% | 5pm Monday prior to tutorial |
| Group Assignment | 25% | 5pm 30/9/13 |
| Final Examination | 55% | University Examination Period |
Weekly Assignments
Due: 5pm Monday prior to tutorial
Weighting: 20%
Submission
Assignments must be submitted on iLearn by 5pm on the Monday prior to the tutoirals. Students should also bring a copy of their assignments to class. Four (4) assignments will be marked at random. One assignment will be marked in the first weeks of the semester to provide students with early feedback on their performance.
Extension
Extensions must be applied for in advance from the Unit Convenor, and will only be granted in exceptional circumstances.
Penalties
Late work will not be accepted.
On successful completion you will be able to:
- Understand contemporary environmental issues (such as carbon pollution and water scarcity) and how accounting and reporting contributes to improving environmental outcomes.
- Locate key environmental reporting obligations and reports for both governments and organisations.
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Group Assignment
Due: 5pm 30/9/13
Weighting: 25%
Submission
Submission is via iLearn.
Extension
Extensions must be applied for in advance from the Unit Convenor, and will only be granted in exceptional circumstances.
Penalties
Late tasks will be accepted up to 72 hours after the submission deadline. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission - 20% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved.
On successful completion you will be able to:
- Understand contemporary environmental issues (such as carbon pollution and water scarcity) and how accounting and reporting contributes to improving environmental outcomes.
- Locate key environmental reporting obligations and reports for both governments and organisations.
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Final Examination
Due: University Examination Period
Weighting: 55%
Examination conditions
The final examination will be of two hours duration (plus ten minutes reading time). Calculators and dictionaries will not be permitted.
NOTE THAT YOU WILL BE REQUIRED TO ATTEND THE EXAMINATION AT MAQUARIE UNIVERSITY.
What is required to complete the unit satisfactorily
All topics will be examinable. A final examination is included as an assessment task for this unit to provide assurance that:
i) the product belongs to the student and
ii) the student has attained the knowledge and skills tested in the exam.
The supplementary exam period is 10 - 13 December 2013.
On successful completion you will be able to:
- Understand contemporary environmental issues (such as carbon pollution and water scarcity) and how accounting and reporting contributes to improving environmental outcomes.
- Locate key environmental reporting obligations and reports for both governments and organisations.
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Delivery and Resources
Classes
Contact hours for ACCG 260 comprise:
- One 2 hour lecture per week; and
- One 1 hour tutorial per week.
The timetable for seminars can be found on the University web site at: http://www.timetables.mq.edu.au/
Required and Recommended Texts and/or Materials
There is no prescribed text for the unit.
Weekly readings are drawn from the following sources:
- The internet (students are expected to follow web links and download materials); Journals (students are expected to download journals via the University library website via Journal Finder); and
- eReserve (students are expected to download readings via the University library website via eReserve).
Unit Web Page
The web page for this unit is located at: http://ilearn.mq.edu.au/ Please note that student activity on the unit web page is logged, and may be utilised by the Unit Convenor and other University staff in resolving student disputes regarding such issues as assignment submission. Instructions for obtaining help with accessing the unit web page can also be found at the above URL.
Teaching and Learning Strategy
Students are expected to attend a two-hour lecture and a one-hour tutorial each week. Students are expected to have prepared for tutorials through reading the prescribed texts and preparing written tutorial assignments. Students are further expected to participate in tutorials via open discussion and group work.
Technology Used and Required
Students are expected to have access to the internet. Lectures utlise publicly available videos, and some guest lectures may be video recorded for subsequent viewing by students. While audio recordings of lectures will be available students are strongly encouraged to attend lectures in order to obain the possible learning outcomes of the unit.
What has changed
Materials in ACCG 260 have been updated to reflect recent developments in environmental accounting and reporting, particularly in the areas of carbon pricing and energy efficiency and the introduction of version 4 of the Global Reporting Initiative guidelines.
Unit Schedule
|
Week |
Date |
Lecture Topic |
| 1 | 29/7 | Introduction |
| 2 | 5/8 | Sustainability, Energy and Water |
| 3 | 12/8 | Eco-footprint and Life-Cycle Analysis |
| 4 | 19/8 | Global Reporting Initiative 1 |
| 5 | 26/8 | Global Reporting Initiative 2 |
| 6 | 2/9 | Global Reporting Initiative 3 |
| 7 | 9/9 | Energy and Water Efficiency |
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16/9 |
Mid-semester break |
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| 23/9 | Mid-semester break | |
| 8 | 30/9 | Pollutant Reporting (Group assignment due) |
| 9 | 7/10 | Labour day holiday (No classes this week) |
| 10 | 14/10 | National Carbon Accounting |
| 11 | 21/10 | National Water Accounting |
| 12 | 28/10 | State of the Environment Reporting |
| 13 | 4/11 |
Revision |
Note: The above schedule may change due to the availablity of guest lecturers. Any amendments will be posted on the unit webpage.
Policies and Procedures
Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://www.mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://www.mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://www.mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://www.mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Special Consideration Policy http://www.mq.edu.au/policy/docs/special_consideration/policy.html
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Academic Honesty
The nature of scholarly endeavour, dependent as it is on the work of others, binds all members of the University community to abide by the principles of academic honesty. Its fundamental principle is that all staff and students act with integrity in the creation, development, application and use of ideas and information. This means that:
- all academic work claimed as original is the work of the author making the claim
- all academic collaborations are acknowledged
- academic work is not falsified in any way
- when the ideas of others are used, these ideas are acknowledged appropriately.
Further information on the academic honesty can be found in the Macquarie University Academic Honesty Policy at http://www.mq.edu.au/policy/docs/academic_honesty/policy.html
Grades
Macquarie University uses the following grades in coursework units of study:
- HD - High Distinction
- D - Distinction
- CR - Credit
- P - Pass
- F - Fail
Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy which is available at:
http://www.mq.edu.au/policy/docs/grading/policy.html
Grading Appeals and Final Examination Script Viewing
If, at the conclusion of the unit, you have performed below expectations, and are considering lodging an appeal of grade and/or viewing your final exam script please refer to the following website which provides information about these processes and the cut off dates in the first instance. Please read the instructions provided concerning what constitutes a valid grounds for appeal before appealing your grade.
Special Consideration Policy
The University is committed to equity and fairness in all aspects of its learning and teaching. In stating this commitment, the University recognises that there may be circumstances where a student is prevented by unavoidable disruption from performing in accordance with their ability. A special consideration policy exists to support students who experience serious and unavoidable disruption such that they do not reach their usual demonstrated performance level. The policy is available at:
http://www.mq.edu.au/policy/docs/special_consideration/policy.html
Student Support
Macquarie University provides a range of Academic Student Support Services. Details of these services can be accessed at: http://students.mq.edu.au/support/
UniWISE provides:
- Online learning resources and academic skills workshops http://www.students.mq.edu.au/support/learning_skills/
- Personal assistance with your learning & study related questions.
- The Learning Help Desk is located in the Library foyer (level 2).
- Online and on-campus orientation events run by Mentors@Macquarie.
Student Services and Support
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
Student Enquiries
Details of these services can be accessed at http://www.student.mq.edu.au/ses/.
IT Help
If you wish to receive IT help, we would be glad to assist you at http://informatics.mq.edu.au/help/.
When using the university's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students and it outlines what can be done.
Graduate Capabilities
Capable of Professional and Personal Judgement and Initiative
We want our graduates to have emotional intelligence and sound interpersonal skills and to demonstrate discernment and common sense in their professional and personal judgement. They will exercise initiative as needed. They will be capable of risk assessment, and be able to handle ambiguity and complexity, enabling them to be adaptable in diverse and changing environments.
This graduate capability is supported by:
Learning outcomes
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Assessment tasks
- Weekly Assignments
- Group Assignment
- Final Examination
Discipline Specific Knowledge and Skills
Our graduates will take with them the intellectual development, depth and breadth of knowledge, scholarly understanding, and specific subject content in their chosen fields to make them competent and confident in their subject or profession. They will be able to demonstrate, where relevant, professional technical competence and meet professional standards. They will be able to articulate the structure of knowledge of their discipline, be able to adapt discipline-specific knowledge to novel situations, and be able to contribute from their discipline to inter-disciplinary solutions to problems.
This graduate capability is supported by:
Learning outcomes
- Understand contemporary environmental issues (such as carbon pollution and water scarcity) and how accounting and reporting contributes to improving environmental outcomes.
- Locate key environmental reporting obligations and reports for both governments and organisations.
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Assessment tasks
- Weekly Assignments
- Group Assignment
- Final Examination
Critical, Analytical and Integrative Thinking
We want our graduates to be capable of reasoning, questioning and analysing, and to integrate and synthesise learning and knowledge from a range of sources and environments; to be able to critique constraints, assumptions and limitations; to be able to think independently and systemically in relation to scholarly activity, in the workplace, and in the world. We want them to have a level of scientific and information technology literacy.
This graduate capability is supported by:
Learning outcomes
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Assessment tasks
- Weekly Assignments
- Group Assignment
- Final Examination
Engaged and Ethical Local and Global citizens
As local citizens our graduates will be aware of indigenous perspectives and of the nation's historical context. They will be engaged with the challenges of contemporary society and with knowledge and ideas. We want our graduates to have respect for diversity, to be open-minded, sensitive to others and inclusive, and to be open to other cultures and perspectives: they should have a level of cultural literacy. Our graduates should be aware of disadvantage and social justice, and be willing to participate to help create a wiser and better society.
This graduate capability is supported by:
Learning outcomes
- Understand contemporary environmental issues (such as carbon pollution and water scarcity) and how accounting and reporting contributes to improving environmental outcomes.
- Locate key environmental reporting obligations and reports for both governments and organisations.
- Interpret and critically evaluate existing environmental reports.
- Suggest improvements for the process of accounting and reporting for the environment in order to improve environmental outcomes.
Assessment tasks
- Weekly Assignments
- Group Assignment
- Final Examination