ACIS-5664: Environmental, Social, and Governance Accounting

Description: Procedures for extracting and quantifying quality of corporate Environmental, Social, and Governance (ESG) information and assessment of compliance with current accounting standards. Corporate ESG data and impact on Financial Statements for corporate environmental and social justice decision-making. Differentiation of U.S. and international regulatory bodies promulgating ESG standards. Disclosure components, frameworks, and standards concerning accounting and business-related ESG information. Incremental decision usefulness of ESG information for various stakeholders beyond traditional accounting financial statements. Attestation and assurance methodologies related to disclosed corporate ESG accounting information. Quality and completeness of ESG corporate disclosures. Formulation of disclosure metrics to enhance usefulness of corporate ESG information. Pre: Graduate standing.

Pathways: N/A

Course Hours: 3 credits

Corequisites: N/A

Crosslist: N/A

Repeatability: N/A