YLAS2150 Social and Environmental Accounting (6 cr)
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.
Study methods
Contact teaching course: Autumn semester 2nd period. The study methods of the contact teaching course are specified in the study program annually.
Content
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
Materials
Selected articles
Global Reporting Initiative guidelines
Literature:
| ISBN-number | Author, year of publication, title, publisher |
|---|---|
| 9780415695589 | Bebbington, J. & Unerman, J. & O鈥橠wyer, B. (eds.) 2014. Sustainability Accounting and Accountability. 2nd edition |
| 9781576754863 | Epstein, M. 2008. Making sustainability work. Best practices in Managing and Measuring Corporate Social, Environmental, and Economic Impacts. |
| 9781874719359 | Schaltegger, S. & Burrit, R. 2000. Contemporary Environmental Accounting. Issues, Concepts and Practices |
Assessment criteria
Accepted completion of the designated assignments. The assessment criteria of the course is specified in the study program annually.
Prerequisites
YTTP1130 Laskentatoimen perusteet / YTTP2130 Introduction to Accounting