ACCT 5265 - Sustainability Accounting and Reporting

(3 Lecture Hours 0 Lab Hours 3 Credit Hours)

Prerequisite: ACCT 2101 and ACCT 2102.
An examination of the tripartite or triple bottom line reporting framework that highlights the economic, environmental, and social performance of an organization. Emphasis is placed on how sustainability creates shareholder value and on how sustainable performance helps investors, creditors, and other users distinguish between companies operating efficiently and those which are not.