Unit Outline

BFA110

Introduction to Carbon Accounting

Semester 1, 2024

Steven Burch

Tasmanian School of Business & Economics (TSBE)

College of Business and Economics

CRICOS Provider Code: 00586B

Understanding carbon accounting methods is essential for interpreting what organisations communicate through their carbon accounts and climate reports. The Greenhouse Gas (GHG) Protocol is widely recognised as the best practice for carbon accounting, making a thorough understanding of it essential for success in this field. This unit will equip you to stay ahead of the curve in the fast-paced carbon accounting and climate reporting world.

In this unit, you’ll gain a robust understanding of the GHG Protocol, including its definitions of organisational boundaries and the three Scopes of emissions (Scope 1, Scope 2 and Scope 3). You'll also learn how to calculate carbon equivalents and effectively use ‘factors’, building a solid foundation of knowledge essential for critically engaging with the underpinning methods of carbon accounting.

Our units will help you to develop the critical thinking skills to stay agile and informed as a future carbon accountant and industry professional. You'll learn how to critically engage with contested carbon accounting and climate reporting practices, preparing you to adapt to evolving methods and best practices. This knowledge forms an essential basis for understanding and preparing carbon accounts – a topic we’ll explore further in our ‘Preparing Carbon Accounts’ unit.

Intended Learning Outcomes

As per the Assessment and Results Policy 1.3, your results will reflect your achievement against specified learning outcomes.

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


1.	Explain the Greenhouse Gas (GHG) Protocol and how it relates to carbon accounting methods.
2.	Apply carbon accounting methods to inform business decisions.
3.	Evaluate carbon accounting methods and outputs to inform sustainable decision-making.

Alterations as a result of student feedback

To Be Determined.

Teaching arrangements


ATTENDANCE MODE	TEACHING TYPE	LEARNING ACTIVITY	CONTACT HOURS	FREQUENCY
On Campus	Workshop	Introductory 1-hr workshop, Week 1 - refer to MyLO for details and check your timetable for time and location	1	Once only
	Lecture (Online)	Pre-recorded 1-hr lecture, once a week	1	Weekly
	Workshop	2-hr workshop, weekly, commencing in week 2 - refer to MyLO for details and check your timetable for time and location	2	Weekly
	Independent Learning	5-hours of self-directed learning: Watching lectures and videos, preparation for workshop activities, independent study, and assessments	5	Weekly
Online	Workshop (Online)	Introductory 1-hr workshop, Week 1 - refer to MyLO for details.	1	Once only
	Lecture (Online)	Pre-recorded 1-hr lecture, once a week	1	Weekly
	Workshop (Online)	1-hr workshop weekly, commencing in Week 2 - refer to MyLO for details	1	Weekly
	Independent Learning	5-hours of self-directed learning: Watching lectures and videos, preparation for workshop activities, independent study, and assessments	5	Weekly

Attendance / engagement expectations

If your unit is offered On campus, it is expected that you will attend all on-campus and onsite learning activities. This is to support your own learning and the development of a learning community within the unit. If you are unable to attend regularly, please discuss the situation with your course coordinator and/or our UConnect support team.

If your unit is offered Online, it is expected you will engage in all those activities as indicated in the Unit Outline, including any self-directed learning.

If you miss a learning activity for a legitimate reason (e.g., illness, carer responsibilities) teaching staff will attempt to provide alternative activities (e.g., make up readings) where it is possible.

The Tasmanian School of Business and Economics regularly hosts Masterclasses and Industry Engagement and Employability Events, which students are encouraged to attend. Registration and details will be available via the College of Business and Economics channel on the Uni App and/or via your Unit Coordinator. 

How will I be Assessed?

For more detailed assessment information please see MyLO.

Assessment schedule


ASSESSMENT TASK #	ASSESSMENT TASK NAME	DATE DUE	WEIGHT	LINKS TO INTENDED LEARNING OUTCOMES
Assessment Task 1:	Online test	Week 4	25 %	LO1, LO3
Assessment Task 2:	Applying the Greenhouse Gas (GHG) Protocol	Week 8	30 %	LO1, LO2, LO3
Assessment Task 3:	Calculating emissions	Week 12	45 %	LO1, LO2, LO3

Assessment details

Assessment Task 1: Online test

Task Description:

In this assessment, you will be required to answer a series of multiple choice and written response questions related to the calculation of Scope 1, 2 and 3 emissions, and how these emissions might be used to assist in internal decision making for an organisation. This assessment relates explicitly to United Nations Sustainable Development Goal 13 (Climate Action).

Task Length:

2 hours

Due Date:

Week 4

Weight:

25 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Identify and explain elements of the GHG Protocol as they relate to business.	LO1
2	Evaluate the impacts of carbon accounting methodologies.	LO3
3	Discuss the different impacts of Scope 1, 2 and 3 emissions on decision-making.	LO3

Assessment Task 2: Applying the Greenhouse Gas (GHG) Protocol

Task Description:

In this assessment, you will apply the GHG Protocol to calculate the GHG emissions impact of two sustainability initiatives, and what the comparative effects of both initiatives would be on carbon accounts of an individual, business or organisation. You will present this analysis as an infographic/poster. The purpose of this assessment is to develop critical engagement with the GHG Protocol, which continually undergoes review. This assessment relates explicitly to United Nations Sustainable Development Goal 13 (Climate Action).

Task Length:

A3 Poster with 500-word synopsis excluding references and appendices

Due Date:

Week 8

Weight:

30 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Explain the GHG Protocol using business language.	LO1
2	Calculate GHG emissions to inform decision-making.	LO2
3	Evaluate how different sustainability initiatives can affect GHG emissions.	LO3

Assessment Task 3: Calculating emissions

Task Description:

In this assessment, you will calculate the Scope 1 and 2 carbon equivalent emissions of a case study organisation and write a position paper suggesting three key areas where emissions reductions are possible, and how. This assessment relates explicitly to United Nations Sustainable Development Goal 13 (Climate Action).

Task Length:

1,500 words

Due Date:

Week 12

Weight:

45 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Explain carbon accounting methods.	LO1
2	Apply carbon accounting to develop recommendations to lower GHG emissions.	LO2
3	Evaluate the impacts of carbon accounting methodologies to provide business recommendations.	LO3

How your final result is determined

To pass this unit, you need to demonstrate your attainment of each of the Intended Learning Outcomes, achieve a final unit grade of 50% or greater, and pass any hurdle tasks.

Submission of assignments

Where practicable, assignments should be submitted to an assignment submission folder in MYLO. You must submit assignments by the due date or receive a penalty (unless an extension of time has been approved by the Unit Coordinator). Students submitting any assignment in hard copy, or because of a practicum finalisation, must attach a student cover sheet and signed declaration for the submission to be accepted for marking.

Requests for extensions

If you are unable to submit an assessment task by the due date, you should apply for an extension.

A request for an extension should first be discussed with your Unit Coordinator or teaching support team where possible. A request for an extension must be submitted by the assessment due date, except where you can provide evidence it was not possible to do so. Typically, an application for an extension will be supported by documentary evidence: however, where it is not possible for you to provide evidence please contact your Unit Coordinator.

The Unit Coordinator must notify you of the outcome of an extension request within 3 working days of receiving the request.

Late penalties

Assignments submitted after the deadline will receive a late penalty of 5% of the original available mark for each calendar day (or part day) that the assignment is late. Late submissions will not be accepted more than 10 calendar days after the due date, or after assignments have been returned to other students on a scheduled date, whichever occurs first. Further information on Late Penalties can be found on the Assessments and Results Procedure.

Review of results and appeals

You are entitled to ask for a review of the marking and grading of your assessment task if there is an irregularity in the marking standards or an error in the process for determining the outcome of an assessment. Details on how to request a review of a mark for an assignment are outlined in the Review and Appeal of Academic Decisions Procedure.