People Innovation Excellence

SOCIAL AND ENVIRONMENTAL ACCOUNTING (2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Define the concept of business sustainability and corporate accountability reporting; Recognize history, emerging initiatives, and best practices of sustainability reporting; Explain a sustainable business, corporation, capital market, and concept of multiple bottom lines of economic, governance, social, ethical, and environment (EGSEE); Apply corporate governance key performance indicators (KPIs) and social dimension of corporate sustainability; Appraise ethical, environmental dimension of sustainability performance and business sustainability in action; Examine sustainability performance and accountability reporting in reflecting their key performance indicators in all areas of Economics, Governance, Social, Ethical, and Environmental performance (EGSEE)

Topics:

  1. Introduction to Business Sustainability and Accountability Reporting;
  2. Brief History of Sustainability Reporting;
  3. Business Sustainability and Accountability Initiatives, Reporting, and Assurance;
  4. Sustainability, Corporations, Capital Markets, and the Global Economy;
  5. Economic Vitality as a Component of Sustainability;
  6. The Corporate Governance Dimension of Sustainability;
  7. The Social Dimension of Corporate Sustainability;
  8. The Ethical Dimension of Sustainability;
  9. The Environmental Dimension of Sustainability Performance: Government Policy, Societal Forces, and Environmental Management;
  10. Business Sustainability in Action: Global Initiatives and Emerging Issues;
  11. The Future of Business Sustainability: Sustainability Reporting and Assurance

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