EXTERNAL REPORTING AND CORPORATE SOCIAL RESPONSILBITY

Catalog description

This course will focus on the collection and reporting of financial accounting information for decision making. Corporate governance requirements set forth by the Sarbanes-Oxley Act (SOX) will be used to explore Corporate Social Responsibility ("CSR") reporting and how CSR is reflected in a company’s external financial statements and other external reporting. The emergence of Environmental, Social and Government (ESG) criteria is used to measure a company's overall sustainability and the ways ESG are disclosed in a company's external financial statements.