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Nov 21, 2024
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ACCT 262 External Reporting and Corporate Social Responsilbity3 Units - 3 hours lecture
This course will focus on the collection and reporting of financial accounting information for decision making. Corporate governance requirements set forth by the Sarbanes-Oxley Act (SOX) will be used to explore Corporate Social Responsibility (“CSR”) reporting and how CSR is reflected in a company’s external financial statements and other external reporting. The emergence of Environmental, Social and Government (ESG) criteria is used to measure a company’s overall sustainability and the ways ESG are disclosed in a company’s external financial statements. NR
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