To provide students with an understanding of the fundamentals of sustainability and ethics and how they are relevant to the work of the professional accountant. On completion of this module, you will be able to:

• define sustainability, understand key sustainability concepts and challenges, and recognise situations where these apply;

• understand the three pillars of sustainability (environmental, social and economic) and understand the main challenges to them;

• understand the impact of regulation, guidance and other forces for change on sustainability;

• understand corporate sustainability and key models of sustainability for business;

• identify key areas in which sustainability challenges affect the role and work of the professional accountant;

• understand the meaning of ethics and recognise its importance in society as well as its role underpinning the accountancy profession;

• recognise the importance of public trust in the accountancy profession, understand the professional skills used by a professional accountant to uphold it and identify the relevant ethical codes;

• understand the five fundamental ethical principles for professional accountants;

• recognise threats to the fundamental principles and suggest safeguards that may be used to eliminate or reduce such threats; and

• recognise the principles of data ethics, the importance for the professional accountant of challenging data and information, and the ethical issues arising from the development and use of technology.