Course Descriptions

The Course Descriptions catalog describes all undergraduate and graduate courses offered by Michigan State University. The searches below only return course versions Fall 2000 and forward. Please refer to the Archived Course Descriptions for additional information.

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Course Descriptions: Search Results

ACC 845  Environmental, Social and Governance (ESG) Measurement and Disclosure

Semester:
Spring of every year
Credits:
Total Credits: 3   Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major. Approval of department.
Description:
Stakeholder vs shareholder theory and the elements of useful disclosures and quality non-financial metrics. Coverage of domestic and international reporting requirements, carbon accounting, renewable energy credits, carbon offsets, and the current state of domestic and international privacy and data security regulations. Investigation into the challenges of developing relevant environmental equity and social justice performance metrics. Course content provides a foundation to pursue ESG-related certifications.
Effective Dates:
SS25 - Open