ACCT 6265 - Accounting for Sustainability

(3 Lecture Hours 0 Lab Hours 3 Credit Hours)

Prerequisites: ACCT 2101, ACCT 2102
An examination of how environmental, social, and governance (ESG) performance measures can be used by organizations interested in accounting for sustainability. Emphasis is placed upon how sustainability can help investors, creditors, and other stakeholders distinguish between companies operating efficiently and those which are not. A research paper is required.