Corporate Sustainability Accounting and Reporting

(3 Credit Hours) · Undergraduate

In this course students will learn about current and emerging U.S. and international corporate sustainability accounting and reporting frameworks, the differences between mandatory and voluntary corporate sustainability disclosures, and the environmental, social, and governance (ESG) ecosystem. The course includes but is not limited to, these topics: factors influencing stakeholders' demand for sustainability information, shareholder primacy and stakeholder capitalism, single vs. double materiality, accounting for greenhouse gas emissions, climate risk, ESG metrics and raters, independent third-party assurance of corporate sustainability information, current and emerging corporate practices that link executive compensation to ESG metrics, and an overview of how investment strategies deliver societal and environmental impact. Students will interact with guest speakers, participate in lively debates, and will analyze and discuss case studies, research papers, and business press articles. The course concludes with team-based capstone project presentations.