AC 713 - Sustainability and ESG Reporting

(3.00 cr.)

Explores the dynamic issues surrounding sustainability accounting as well as the methods used in ESG (Environmental, Social, Governance) reporting. Sustainability accounting takes the concepts of traditional accounting and applies it to social, environmental, and economic issues. Topics include identification of sustainability related risks, various disclosure frameworks (e.g., GRI, SDG, TCFD) and accounting standards (e.g., SASB, CDSB), methods of disclosure, and the impact of business operations on stakeholders and the environment. A combination of interactive discussions, guest lectures, and case-studies are utilized to facilitate real-world application of these issues.

Restrictions: Restricted to MAcc students.

Sessions Typically Offered: Fall
Years Typically Offered: Annually