YLAS2150 Social and Environmental Accounting (6 cr)

Study level:
Advanced studies
Grading scale:
Responsible organisation:
Jyväskylä University School of Business and Economics
Curriculum periods:
2020-2021, 2021-2022, 2022-2023


The challenging relationship between accounting and sustainability, including social and environmental issues. Social and environmental accounting methods, like environmental cost accounting, eco-balance, performance measurement, social and environmental reporting and disclosure

Connection of course contents to UN Sustainable Development Goals: this course supports several UN Sustainable Development Goals

Learning outcomes

On successful completion of the course, the student is able to:
-apply the social and environmental accounting methods.
-describe the role of accounting information in the environmental management and in corporate stakeholder management
-explain the content, politics and the nature of the social and environmental accounting
-analyze how the accounting may be part of the solution as well as part of the problem in social and environmental issues
-evaluate the potential and limitations of accounting in social and environmental issues.

Meta-skills: creativity, self-reflection, problem-solving and critical thinking

Description of prerequisites

YTTP1130 Laskentatoimen perusteet / YTTP2130 Introduction to Accounting

Recommended prerequisites

Study materials

Selected articles
Global Reporting Initiative guidelines

Completion methods

Method 1

Evaluation criteria:
Lectures, exercises and assignments.
Select all marked parts
Parts of the completion methods

Teaching (6 cr)

Participation in teaching
Grading scale:
Study methods:

Lectures, exercises and assignments.