Sustainability and Ethics

This first-year unit introduces students to the sustainability and ethical context in which accountants and business professionals operate. The unit focuses on sustainability, ESG and professional ethics. Students engage with core concepts, cases and applied examples to analyse problem questions, scenarios, research tasks and current professional issues. The unit provides a foundation that supports studies in accounting and business concerned with regulation, governance, assurance, and taxation, and develops early skills in ethical awareness and responsible business decision making. 

The unit aims to: 

·  Develop students’ understanding of sustainability, global sustainability challenges and professional ethics in a business and accounting context. 

On completion of the unit, students will have a foundational understanding of the sustainability and ethical issues relevant to accounting. They will have practised identifying sustainability risks, constructing answer plans for problem questions and considering how sustainability and ethics shape business judgements. This supports the development of critical thinking, commercial awareness, ethical judgement and digital research skills that are relevant to graduate roles in accounting and business.

Syllabus (indicative curriculum content): 

- Concepts of sustainability and sustainable development, including global sustainability challenges. 

- Environmental, social and economic dimensions of sustainability and their relevance for business and accounting. 

- Policy, regulatory and reporting approaches to sustainability and corporate responsibility. 

- Professional ethics, public trust and ethical decision making in business and accounting. 

- Data, technology and ethics: issues around the collection, analysis and use of information in organisational decision making and reporting. 

- Speaking up, whistle-blowing and questions of equality, equity and accountability in corporate reporting. 

Scheduled contact time is organised as timetabled sessions such as short lectures, seminars or workshops, used to introduce, explain and apply key concepts in sustainability and ethics. These sessions are synchronous and on campus. 

Asynchronous e-learning is provided via the virtual learning environment (VLE) in the form of core digital materials (including short explanatory resources, readings and guided exercises), Independent study involves engagement with these digital materials, directed reading, online research and preparation for the summative timed assessments. 

• Explain key concepts and terminology of sustainability, ESG and professional ethics in an accounting and business context.
• Describe how selected global sustainability challenges (such as climate change, inequality and resource use) create risks and opportunities for businesses. 

• Identify the main sustainability and ethical issues in straightforward business scenarios 
• Develop simple, well-reasoned recommendations in response to sustainability and ethical issues.

• Interpret sustainability and ethics information from sources such as corporate reports, policy documents and professional guidance. 

• Communicate clearly regarding sustainability and ethical issues in accounting and business, using justified reasoning.

ICAEW Sustainability and Ethics 

Formative Assessment 

Practice exam-style question 

Summative Assessment:

Timed assessment under examination conditions – 100%

On scripts plus general cohort feedback via the VLE within University timescales. 

Core texts will be confirmed each year, but indicative resources include: 

• An introductory text on business ethics and/or sustainability in accounting and business. 
• Current legislation and regulatory guidance relevant to sustainability and ethics (for example, materials available via the Library’s databases and policy collections). 
• Selected corporate reports and sustainability/ESG disclosures to illustrate practice. 

Available to students on the BSc Business Accounting programme