ACCT 442 - Corporate Sustainability Accounting Reporting

Units: 3 ; Sustainability
Introduction to sustainability accounting reporting frameworks and standards, analysis of sustainability accounting reports. Integrates students’ financial accounting and disclosure knowledge with sustainability reporting.

Breadth Area(s) Satisfied: Overlay - Sustainability
Prerequisites: ACCT 311 with grade C or better.
Possible Instructional Methods: On-ground, or Hybrid, or Online-Asynchronous, or Online-Synchronous.
Grading: A-F grading only.
Course Typically Offered: Variable Intermittently

Student Learning Outcomes - Upon successful completion of this course students will be able to:

Identify the environmental, social, and economic aspects of corporate activity
Identify various corporate social responsibility and sustainability reporting frameworks and standards
Recall the different theories and models of corporate social responsibility and sustainability reporting
Analyze corporate social responsibility and/or sustainability report content to make informed business decisions
Explain how business decisions affect prospects of sustainability at various levels

Sustainability Overlay Learning Outcomes

Discuss multiple dimensions of sustainability, including the scientific, social, cultural, and/or economic.
Analyze interactions between human activities and natural systems.
Describe strategies taken by individuals, communities, organizations, or governments for mitigating and/or adapting to key threats to environmental sustainability.