ACCT 4550 - Sustainability Accounting

Institution:

Utah Tech University

Subject:

Description:

This course provides a critical analysis of current practices in business sustainability reporting and analysis. Students learn to analyze and investigate sustainability reporting topics, including environmental, social, and governance through multiple stakeholder lenses, including present and potential investors, managers, the media, consumers, and jurisdictions. Topics covered include reporting practices, regulatory requirements, reporting frameworks, reporting standards, rating agencies. Regulation of sustainability reporting, greenwashing, and external assurance of sustainability reports are also covered. In addition, carbon trading, carbon taxes, and carbon offsets are covered. The course also provides guidance for synthesizing information from corporate sustainability disclosures. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Analyze and critically evaluate a corporate sustainability report. 2. Identify the material sustainability issues impacting a business. 3. Implement popular reporting frameworks and standards, including GRI, SASB and TCFD. 4. Evaluate the methodologies underlying popular corporate sustainability rating systems. 5. Combine sustainability analysis and reporting with traditional financial analysis. Prerequisites: ACCT 3010 (Grade C- or higher).

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.utahtech.edu/

Phone Number:

(435) 652-7500

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

General Education

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