Module 1: Foundational concepts in accounting for sustainability - setting the scene

This course will commence by defining and explaining some key terms, and by providing context to the practice of sustainability reporting. Specifically, there will be:

• An explanation of key terms, such as the meaning of:

- corporate social responsibility (CSR);
- sustainable development;
- sustainability;
- social reporting;
- environmental reporting;
- CSR reporting;
- integrated reporting;
- carbon accounting;
- modern slavery reporting; and,
- sustainability reporting.

• A discussion of the limited regulation associated with the public reporting of sustainability related reporting.
• An overview of the history and trends associated with sustainability reporting showing how it has evolved over time.