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    Appalachian State University
   
 
  Dec 13, 2017
 
 
    
2017-2018 Graduate Bulletin

ACC 5240 - Sustainability Accounting and Reporting (3)


When Offered: On Demand
This course focuses on the critical role of accounting in helping managers address sustainability issues and measure sustainability performance. Because traditional models in accounting and financial reporting may be difficult to apply when measuring sustainability performance, frameworks such as the Triple Bottom Line concept or the Balanced Scorecard have been developed to accommodate the measurement of a firm’s performance on 3 levels: economic prosperity, environmental impact, and social justice. This course focuses on the challenges faced by managers and accountants in using traditional accounting techniques to measure and report on sustainable activities, and offers guidance on how to overcome these challenges in order to meet the needs of interested stakeholders. The course will examine the current state of sustainability measurement, disclosure, and assurance practices, as well as associated ethical issues, regulatory developments, and reporting standards.
Prerequisite: Permission of the instructor.