LAW 214

Racial Equity Audits. 2 credits

George Mason University · UGRD · Fall 2026

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ESG is the intersectionality of environmental, social, and governance issues in a company’s operations. At its core, ESG is a tool to measure a company’s risks and value proposition. ESG initiatives have the power to create sustainability, mitigate risk, and create long term value for investors and stakeholders. Human capital management and racial equity audits are the latest ESG tools being deployed in the marketplace. Human capital management disclosures allow investors to assess the extent to which companies invest in their workforce. Students will explore which aspects of human-capital management resources are material to a business and its investors against the backdrop of concerns raised by stockholders or other stakeholders. Racial equity audits assess a company’s policies, practices, and products or services in relation to racial equity outcomes. Students will examine the evolution of racial equity audits, explore how racial equity audits fit within the ESG paradigm.Offered by Law. May not be repeated for credit.

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Class #george_mason-0298Fall 2026UGRD
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