YLAS2150 Social and Environmental Accounting (6 cr)
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
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
Global Reporting Initiative guidelines
Teaching (6 cr)
Lectures, exercises and assignments.