Carbon Accounting

1.5 units

Carbon and Emissions Reporting provides students with an understanding of the current structure of emissions disclosure, with an emphasis on carbon reporting. The course examines the regulatory bodies and standard-setting organizations that shape carbon reporting requirements, the role of rating agencies and indices used by investors and other stakeholders, and the content of corporate sustainability reports. Students learn to critically evaluate the emissions information disclosed by firms and assess its usefulness for investing and consumption decisions by carbon-conscious individuals. The course also analyzes the economic and political forces that influence the supply and demand for carbon disclosures and how those forces shape firms’ voluntary and mandatory reporting choices and the evolving decision-usefulness of carbon information.