SOCIAL AND ENVIRONMENTAL ACCOUNTING (2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: LO1 – explain the concept of sustainability, reporting, and theoretical framework; LO2 – analyze the SDGs, triple bottom line approach, ESG, and social responsibility performance; LO3 – analyze circular economy, blue economy, and climate risk & disclosure; LO4 – analyze green washing practices & sustainability management.

Topics:

1.  Introduction to Sustainability;
2. Sustainability and Reporting Framework;
3. Sustainable Development Goals;
4. Theoretical Framework of Sustainability Reporting;
5. Beyond the Triple Bottom Line Approach;
6. ESG Performance & Matrix;
7. Corporate Social Responsibility & Creating Shared Value;
8. Climate Risk, Reporting, and Disclosure;
9. Climate Risk, Reporting, and Disclosure;
10. Circular Economy;
11. Blue Economy;
12. Green Washing Practices;
13. Sustainability Management & Reporting.