Sustainability Accounting, Reporting, and Law 7,5 hp
Undervisningen bedrivs på engelska.Kursinnehåll
This course introduces students to accounting, reporting, and law, specifically focusing on sustainability. The course deals with basic management accounting calculations and outcomes connected to enterprises and projects focusing on sustainability. The course is divided into three modules. Firstly, the students learn about sustainability accounting principles and management accounting tools, such as the Balanced Scorecard (BSC) and Key Performance Indicators (KPIs). Secondly, the students will discuss sustainability-related principles and types of reporting. Third, the course introduces key regulations and law for sustainability accounting and reporting in enterprises. The course focuses on using sustainability accounting, reporting, and regulation as tools for stimulating the enterprise transformation. The course fosters students' critical thinking competence in line with the Inner Development Goals by developing the ability to apply sustainability accounting and reporting methods and tools in an enterprise and generate evidence. The weight of the three topics in the course is: accounting 50%, reporting 40%, and regulations and law 10%.Connection to Research and Practice
Today’s influence of sustainability on the fields of sustainability accounting, reporting and law is intense. Still, the basic operations of accounting are needed, especially in practical business operations. At the same time, an introduction to key regulations and law for sustainability accounting and reporting in enterprises is necessary. Sustainability accounting, reporting, and regulations are dynamic research areas and are closely connected to entrepreneurship and ownership. Sustainability accounting and reporting metrics have become essential for entrepreneurs, managers, and stakeholders. Sustainability regulations and laws keep changing to induce the transformation of enterprises towards sustainability. Therefore, understanding sustainability accounting, reporting and regulation is essential for the development of students’ critical thinking. In this course, students will reflect upon the different theories that explain the current issues on the topic. Moreover, the course focuses on the challenges and opportunities of the current frameworks to advance the avenues for future research. Sustainability is a major topic of research at JIBS, being key research domains for both MMTC and CeFEO research centres.
Förkunskapskrav
General entry requirement and 60 credits, including taken the course Basic Financial Accounting, 7,5 credits, and 10 credits in courses on sustainability in the enterprise or related (or the equivalent).Utbildningsnivå: Grundnivå
Kurskod/Ladokkod: JSAN15
Kursen ges vid: Jönköping International Business School
