YLAS2150 Social and Environmental Accounting (6 cr)

Study level:
Advanced studies
Grading scale:
0-5
Language:
English
Responsible organisation:
Jyväskylä University School of Business and Economics
Curriculum periods:
2024-2025, 2025-2026, 2026-2027, 2027-2028

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

YTTP1130 Laskentatoimen perusteet / YTTP2130 Introduction to Accounting

Recommended prerequisites

Study materials

Selected articles
Global Reporting Initiative guidelines

Literature

  • Laine, M., Tregidga, H. & Unerman, J. 2021. Sustainability Accounting and Accountability. Routledge. (e-book)

Completion methods

Method 1

Description:
Lectures, exercises and assignments.
Evaluation criteria:
Lectures, exercises and assignments.
Time of teaching:
Period 1
Select all marked parts
Parts of the completion methods
x

Teaching (6 cr)

Type:
Participation in teaching
Grading scale:
0-5
Language:
English

Teaching