YLAS2150 Social and Environmental Accounting (6 cr)
Description
The challenging relationship between accounting and sustainability, including social and environmental issues. Sustainability accounting and organizational decison-making, sustainability reporting and disclosure.
The course is related to several UN Sustainable Development Goals (SDGs), most notably: SDG 12 Responsible Consumption and Production; SDG 16 Peace, Justice and Strong Institutions.
Learning outcomes
On successful completion of the course, the student should be 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.
Developing meta skills: creativity, self-reflection, problem-solving, critical thinking, time management, cooperation and data literacy.
Description of prerequisites
Recommended prerequisites
- Prerequisite group 1
- Prerequisite group 2
Study materials
Global Reporting Initiative guidelines
Literature
- Laine, M., Tregidga, H. & Unerman, J. 2021. Sustainability Accounting and Accountability. Routledge. (e-book)