This is an elective accounting course that explores how organizations effectively measure and communicate their performance against the triple bottom line of environmental, social and economic sustainability in a way that demonstrates accountability to stakeholders. This course provides students with the opportunity to explore the nature of corporate social responsibility and accountability, and develops understanding of new models of sustainability measurement and reporting, social auditing, and assurance.
This elective is designed for both non-accountants and accounting majors. It explores the ethical and social issues of the accounting standards and practices in the global environment with multiple standards and requirements from different social groups and stakeholders. Topics include: stakeholder needs for information on the organization's environmental, social and economic sustainability, and corporate governance.
Readings and in-class support material include:
Elkington, John, "Cannibals With Forks: Triple Bottom Line Of 21st Century Business"
Brewster, Mike. "Unaccountable: How the Accounting Profession Forfeited a Public Trust." John Wiley & Sons
Michael and Sigrid Stagl. "Ecological Economics: An Introduction." Cambridge University Press
Anderson, A., N. Elias, and D. Zeghal, "Environmental Management and Reporting", CGA Canada
Zadek, S., P. Pruzan, and R. Evans, "Building Corporate Accountability", Earthscan
Schaltegger, S. and R. Burritt, Contemporary "Environmental Accounting: Issues, Concepts and Practice" Greenleaf Publishing
Cairncross, Francis, "Costing the Earth", Harvard Business School Press,
Pearce D., A. Markandya , and E.B.Barbier, "Blueprint for a green economy", Earthscan,
Blair, M.M. and S.M.H. Wallman, "Unseen Wealth: Report of the Brookings Task Force on Intangibles" Brookings Institution Press