ACIS-4664: Sustainability Accounting

Description: Introduction to procedures for extracting and quantifying quality of corporate sustainability information and assessment of compliance with current accounting standards. Analysis of corporate sustainability 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 sustainability standards. Discussion of disclosure components, frameworks, and standards concerning accounting and business-related sustainability information. Exploration of incremental decision usefulness of sustainability information for various stakeholders beyond traditional accounting financial statements. Presentation of attestation and assurance methodologies related to disclosed corporate sustainability accounting information.

Pathways: N/A

Course Hours: 3 credits

Corequisites: N/A

Crosslist: N/A

Repeatability: N/A