ACCT 3330 Sustainability Reporting and Analysis: Accounting for a Changing World
As concerns around sustainability grow, firms' reporting on this information is increasingly prevalent and demanded by shareholders and other stakeholders. This course will introduce students to the current reporting landscape and the various sustainability reporting frameworks used by firms, exploring these frameworks by comparing and contrasting companies' sustainability reports. We will study global regulations to standardize reporting and consider how these disclosures complement what firms already report in their financial statements (e.g. 10-Ks). After understanding how firms report on sustainability issues (e.g. climate risk, GHG emissions, human capital, etc.), we will examine how stakeholders use this information, considering questions such as how to assess the reliability of these disclosures (e.g. is this just "greenwashing"), how these disclosures relate to commercial sustainability (also called ESG) ratings, and how these disclosures tie to the firms' strategies (e.g. tying executive compensation to sustainability metrics). Since the regulatory environment is evolving, this course will be fluid; topics we cover may change during the semester as current events dictate.
Course overview
- Department
- Accounting
- School
- CSOM
- Credits
- 3
- Level
- Undergraduate
- Offered
- Annually
Catalog details
- Prerequisites
- ACCT1021 or MCAC1021
Requirements fulfilled
- Accounting: Accounting Department Electives (Current University Catalog; students should confirm their catalog year)
- Accounting for Finance & Consulting: Approved concentration elective options (Current University Catalog)
- Environmental Studies: Concentration — Environmental Entrepreneurship: Two Environmental Economics Courses (Current University Catalog; students should confirm their catalog year)
- Accounting for CPAs: Accounting Department Electives (Current University Catalog; students should confirm their catalog year)
- Accounting for Finance and Consulting: Electives (6 credit hours from the following list) (Current University Catalog; students should confirm their catalog year)
Official evaluation summary
Data freshness
Instructors
Sections
- Section 01
- Section 02