ACCT 3250

(3 Credits) 3 Lecture hours This course provides students with an introduction to, and a critical analysis of, current practices in business Environmental, Social, and Governance (ESG) Sustainability reporting in Canada and worldwide. Topics covered include corporate sustainability reporting practices, sustainability regulatory requirements, reporting standards and frameworks, data sources and management, rating agencies, and investment products. The course also introduces the use of corporate sustainability disclosures in financial and valuation analyses. The class format combines lectures, interactive discussions, case studies, group projects, analysis and discussions, and project presentations.