What is the role of accountants in helping the world achieve sustainability goals? How can sustainability accounting help individual organizations and various stakeholders better assess environmental, social, and economic aspects of activities? This course presents a review and analysis of the theoretical foundations of sustainability accounting and its reporting issues in practice. The course will focus on existing and emerging frameworks for developing corporate environmental, social, and governance (ESG) performance metrics, assessing their reliability, reporting to stakeholders, and incentivizing managers based on ESG metrics. Specifically, we will examine both 1) the accounting for an organization’s environmental, social, and economic impacts via its activities as well as 2) how an organization is dependent on and affected by the environmental, social, and economic context in which it operates. The course will focus on the real world via case studies and live examples. You will be organized into groups to research and analyze case studies and present team research projects.
LO1.1: Our students can recognize, develop, measure, record, validate and communicate financial and other related information.
LO1.2: Our students can analyze, synthesize and evaluate financial and other related information for decision making in a management context.
LO2.1: Our students understand and can apply business concepts and principles.,
LO2.2: Our students can communicate effectively in a business context.,
LO3.1: Our students understand and can apply the ethical principles relevant to accounting professionals.
LO3.2: Our students can recognize and incorporate ethical and social responsibility considerations in decision making.
