Elective: Sustainability for Accountants

Develop your understanding of environmental, social and governance impacts on organisations

In Brief

  • Develop your knowledge and skills in the area of sustainability to be able to apply sustainability principles in practice
  • Practise in real-world, simulated experiences
  • Work towards your Graduate Diploma of Chartered Accounting

Subject description

In Sustainability for Accountants, you will develop your awareness of environmental, social and governance impacts on organisations, and the role Chartered Accountants play in linking these issues to broader business agendas. .

This subject will support you to contribute to and influence an organisation’s values, culture, strategy and practices to ensure they align to sustainability principles, practices, frameworks and standards. You will develop the knowledge and skills needed to identify and evaluate changes in sustainability practices and reporting, and to communicate about sustainability to inform and influence various stakeholder groups. By exploring a series of case studies and other digital content, you’ll develop an understanding of how the principles of sustainability are applied in practice and the skills needed to apply them in real world settings.

Topics covered

  • Introduction to sustainability for accountants
  • Environmental, social and governance frameworks and reporting
  • Sustainability in practice

Subject learning outcomes

On completion of this subject, you will be able to:

  1. Critically evaluate environmental, social and governance principles in the context of an organisation’s values, culture, and strategy
  2. Apply sustainable business practices that contribute to the achievement of desired stakeholder outcomes
  3. Critically evaluate changes that affect sustainability practices and reporting
  4. Effectively communicate sustainability principles and practices to inform and influence stakeholders

Course structure and format

This 7-week course is one of several elective subjects for the Graduate Diploma of Chartered Accounting.

Enjoy supported learning via an online learning platform and interactive resources, including:

  • Online communities where you can network with other candidates
  • Technical discussion forums where your questions will be answered by specialist Chartered Accountants
  • Peer discussion forums
  • Access to interactive resources
  • Real-world examples and activities

CA Study Masterclass

Additional support is available through our popular CA Study Masterclass. These optional workshops can help you stay on track with your learning and prepare for assessments and the final exam.

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What you need to know


    Assessment provides the opportunity for you to demonstrate what you have learned in the subject. The marks, grades, and/or feedback that you receive will help you identify your strengths and areas for further development to support your learning. To pass a subject, you must attempt all assessments, achieve a pass mark/grade for the final high-stakes assessment and achieve an overall pass mark/ grade for the subject.


    If you are enrolled in this subject, you are expected to have met the course entry requirements for the CA Program.

Warning: The information on this page / in this outline is indicative. The subject outline provided to enrolled candidates for the particular term through CA ANZ’s My Capability learning portal is the authoritative source of all information about the subject for that offering. Required texts, recommended texts, references and some assessment task details in particular are likely to change. Candidates will be provided access to the authoritative subject outline through the My Capability learning portal once they enrol in the subject.

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