Module Specifications..
Current Academic Year 2023 - 2024
Please note that this information is subject to change.
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Coursework Only Reassessment will be based on an individual assignment which will be required to be submitted as per the academic timetable |
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Description The module is designed to provide students with a working knowledge of sustainable operations; what it is, how it aligns with overall organizational strategies, policies and management and how to recognize, apply and successfully manage sustainable operational activities to achieve further improvements and benefits and mitigate risk. | |||||||||||||||||||||||||||||||||||||||||||||||||
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Learning Outcomes 1. Discuss the importance of the principles and practice of selected topics in sustainable finance including for example investment and financing process, sustainable and green finance , measuring and risk management strategies. 2. Able to identify and analyse the sustainable finance products and services that can be adopted by corporations. Critically appraise the challenges managers face engaging in sustainable/ green financing. 3. Critically analyse the role of accountants in corporate responsibility and sustainability and demonstrate a systematic understanding of key concepts of sustainability accounting and reporting including motivations, content and counter accounting. 4. Understand and apply environmental management accounting tools and techniques to aid decision making within organisations, and describe and critically appraise sustainability costing and performance management tools. 5. Discuss the principles of building a sustainable procurement system and how to improve of the processes of delivering this system 6. Appraise a series of frameworks for integrating the knowledge of various sustainable strategies into a sustainable procurement strategy for their organization. | |||||||||||||||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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Indicative Content and Learning Activities
Sustainable FinanceFirms and Investments Introduction to Sustainable finance & investment principles Application of Time value concepts and project selection Financial theories around ESG Sustainable supply chain finance Valuation, Risk Measurement and Hedging strategies Ethics and Regulations around Sustainable Finance Sustainable Products and Services Green Loans Green Deposit schemes Transition Finance Project Finance Securitization Green bonds Sustainability funds, ETFs, portfolio schemes ESG index Weather derivatives Carbon Finance and carbon offsetsSustainability AccountingSustainability Accounting Financial Accounting, Reporting and Sustainability ● Introduction to the role of accountants in corporate responsibility and sustainability ● Theories of sustainability accounting and accountability ● Financial and sustainability reporting landscapes ● Corporate governance ● Motivations for sustainability reporting ● Sustainability reporting content and narrative ● Counter and shadow accounting Environmental Management Accounting (EMA) ● Environmental cost accounting ○ Introduction to traditional cost accounting ○ Frameworks and guidelines for physical flow and monetary environmental cost accounting ○ Accounting for multiple social and environmental indicators including energy, water, waste, biodiversity and social sustainability ○ Benefits and challenges of environmental cost accounting ○ Tools and techniques including life cycle costing, full cost accounting and natural capital accounting ● Budgeting and performance management for sustainability ○ Introduction to traditional performance management ○ Limitations of budgeting and beyond budgeting ○ Tools for performance management for sustainability including sustainability balanced scorecard and carbon budgeting Current Issues in Sustainability Accounting ● Sustainability accounting in the supply chain ● Accounting for sustainability in different types of organisationSustainable Procurement :Defining sustainable procurement Sustainable Development and Sustainable Procurement Definitions of sustainable procurement Why sustainable procurement should be good for business External influencing factors Triple bottom line and sustainable procurement Internal influencing factors Incorporating sustainable procurement into purchase specification Customer Requirement and sustainable purchase specifications Identifying customers Customer requirements Purchasing as the customer Requirements for development of sustainable purchase specifications Classifying and prioritizing products and services for sustainable procurement The purpose of specifications Purchase specifications Sustainable purchase specification requirements Requirements for different sectors and organizations Appraising suppliers current performance Setting clear sustainability targets, objectives and requirements for suppliers Benchmarking and gap analysis Setting deadlines for achieving improvements Tools and resources and to implement and monitor sustainable supplier development Supply chain communication and cooperation Monitoring and improving supplier performance | |||||||||||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||||||||||||||
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