ACIS-4664: Environmental, Social, and Governance Accounting

Description: Introduction to procedures for extracting and quantifying quality of corporate Environmental, Social, and Governance (ESG) information and assessment of compliance with current accounting standards. Analysis of corporate ESG data and impact on Financial Statements for corporate environmental and social justice decision-making. Introduction and differentiation of U.S. and international regulatory bodies promulgating ESG standards. Discussion of disclosure components, frameworks, and standards concerning accounting and business-related ESG information. Exploration of incremental decision usefulness of ESG information for various stakeholders beyond traditional accounting financial statements. Presentation of attestation and assurance methodologies related to disclosed corporate ESG accounting information.

Pathways: N/A

Course Hours: 3 credits

Corequisites: N/A

Crosslist: N/A

Repeatability: N/A