Unit Outline

BFA112

Preparing Carbon Accounts

Semester 1, 2024

Mansi Mansi

Tasmanian School of Business & Economics (TSBE)

College of Business and Economics

CRICOS Provider Code: 00586B

Carbon Accounting is a highly valued skill set that is growing in demand. A robust carbon accounting knowledge is vital to fully participate in this emerging field. Our unit is designed to give you the hands-on experience and deep understanding to excel in preparing carbon accounts.

Building on your knowledge of key factors and calculations, you will be guided through a carbon accounting analysis used by leading businesses worldwide. You will use analyses to prepare organisational carbon accounts and to use this information to consider the emissions effects of various scenarios.

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.	Apply carbon accounting principles to select, process and interpret climate-related accounting data.
2.	Prepare carbon accounts using accounting theory and practice.
3.	Interpret carbon accounts to provide business advice.
4.	Communicate climate-related accounting data and analyses to inform sustainable business decision-making.

Requisites


REQUISITE TYPE	REQUISITES
Concurrent Pre-requisite	BFA110 Introduction to Carbon Accounting

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:	Part 1 - Defining Data	Week 4	20 %	LO1, LO4
Assessment Task 2:	Part 2 - Reporting Data	Week 9	35 %	LO1, LO2, LO3, LO4
Assessment Task 3:	Part 3 - Analysing and comparing data	Week 13	45 %	LO2, LO3, LO4

Assessment details

Assessment Task 1: Part 1 - Defining Data

Task Description:

In this assessment, students will categorise emissions of a provided case study organisation into Scope 1, 2 and 3 emissions. Students will then select, process and interpret enter this data with guidance from the tutor to categorise emissions. This assessment relates explicitly to United Nations Sustainable Development Goal 13 (Climate Action).

Task Length:

Online assessment task

Due Date:

Week 4

Weight:

20 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Select and process relevant climate-related accounting data from a case study.	LO1
2	Interpret climate-related accounting data	LO1
3	Justify decisions to categorise emissions as Scope 1, 2 or 3 emissions.	LO4

Assessment Task 2: Part 2 - Reporting Data

Task Description:

In this assessment, students will use a corrected version of their Assessment Task 1 submission as the basis for a one-page climate report for the case organisation. The climate report should provide a two-year comparison and accompanying text about the organisation’s climate strategy. This assessment relates explicitly to United Nations Sustainable Development Goal 13 (Climate Action).

Task Length:

Equivalent to 1,500 words (+/- 10% excluding references and appendices)

Due Date:

Week 9

Weight:

35 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Select and process relevant climate-related accounting data from a case study.	LO1
2	Prepare a carbon account from case study information.	LO2
3	Interpret a carbon account from case study information.	LO3
4	Communicate business advice informed by a carbon accounting analysis.	LO4

Assessment Task 3: Part 3 - Analysing and comparing data

Task Description:

In this assessment, you will interpret corrected climate-related accounting data which you have previously analysed. You will answer a series of management questions about the case, based on results in the analysis, and provide advice for reducing emissions. Create an alternative carbon account based on a projected 1 year into the future if managers were to accept your advice. This assessment should be submitted as a slide deck which could be presented at a professional meeting with management. This assessment relates explicitly to United Nations Sustainable Development Goal 13 (Climate Action).

Task Length:

Equivalent to 2,000 words (+/- 10% excluding references and appendices)

Due Date:

Week 13

Weight:

45 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Prepare an alternative future carbon account.	LO2
2	Interpret an alternative future carbon account.	LO3
3	Communicate business advice informed by a carbon accounting analysis.	LO4

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.