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.