SOCIAL AND ENVIRONMENTAL ACCOUNTING (2 Credits)

Learning Outcomes:

At the end of this course, students will be able to: explain the process of communicating the social and environmental effects of organizations’ economic actions to particular interest groups within society and to society at large; explain cost structure and environmental performance of a company.

Topics:

1. The emergence of social and environmental accounting,
2. The purpose of managing social environmental information,
3. Environmental issues in conventional accounting,
4. Social and environmental management,
5. Social and environmental issues in financial accounting and reporting,
6. Integration with eco-efficiency indicators,
7. Integrating eco-efficiency oriented information management into the corporate environmental management system.