Akuntansi Keberlanjutan_Ganjil 2023-2024_Kelas Imternasional

This course aims to develop knowledge and understanding of the main theories and practices of sustainability accounting and accountability. The course will adopt a critical stance in examining the past and the future of sustainability accounting and accountability. Also, the emerging practice in the broad field of non-financial disclosure such as Sustainable Development Goals (SDGs), regulation and mandatory disclosure will be critically examined. An overview of specific sustainability reporting guidelines will be displayed privileging the one of the Global Reporting Initiative. Another reporting framework, such as the Integrated Reporting Framework will be also discussed.

 

The course aims to contribute to the training of Chief Sustainability Officers by supplementing students' skills with useful tools to understand how to read a sustainability report, analyze it and be able to compare it different organizations. The use of specific guidelines is useful to be able to spend directly in the world of work. Conversely, for those who wish to do so, the course provides the tools to acquire the mindset and knowledge base for a future master's degree in sustainability. The course using Team-Based Project as learning method.

 

Students will acquire basic theoretical knowledge, as well as elements of the modern and current debate in the field of sustainability accounting and accountability. In particular, they will be used as supplementary readings papers from journals considered primarily critical to the development of scientific research including: Accounting, Audit and Accountability Journal, Critical Perspective on Accounting, Accounting Forum, Accounting Horizons, Meditari, Business Strategy and Environment, Corporate Social Responsibility and Environmental Management, Journal of Cleaner Production, Sustainability.

 

Furthermore, professional knowledge of the Global Reporting Initiative Standards will enrich the personal backgrounds of the learners, and it will build a valuable strength for the student's curriculum. The critical stance will lead the learners to a transformation from being simple learners to be future conscious managers.