This course introduces students to the current state of corporate sustainability reporting through the lens of accounting and reporting concepts. The course has three basic elements. We will cover (1) data and measurement issues associated with corporate sustainability reporting, largely at the conceptual level, (2) current disclosure frameworks and the evolving regulatory landscape, and (3) other topics including ESG assurance, ESG ratings and the role of ESG information in sustainable investing. Recommended prerequisite: MBAC 6020 Financial Accounting (MBA) or MSBC 5020 Financial Accounting (MS).
