Sustainability and ESG Reporting.

Catalog description

Semester course; 3 lecture hours (delivered online, face-to-face or hybrid). 3 credits. Prerequisite: ACCT 203 or ACCT 507 with a minimum grade of C. The course examines the field of sustainability accounting, green finance and corporate environmental, social and governance reporting. Sustainable business practices meet the needs of the present without compromising the ability of future generations to meet their own needs. In the last decade, accountants have begun to play an important role in the measurement, reporting and auditing of corporate impacts on society and the environment. The course explores this new role for accounting and the challenges presented by the domain of non-financial reporting.