Læringsmål

The course aims to develop students understanding of the interplay between businesses and the natural and social environments so they will grasp the concept of sustainable development. The course explores how businesses manage environmental and social issues. Current environmental accounting, management and reporting practices will also be studied.

Innhold

The course covers topics such as:
- Environmental management practices and systems.
- The limitations of accounting and the strengths and weaknesses in experiments regarding environmental accounting.
- Appraising the initiatives of organisations such as the ACCA, the EU, and the United Nations with regard to improvements in environmental accounting, management and reporting.
- Evaluating best practices for sustainability reporting and reporting on community activities around the world.
- Criteria used by environmental and ethical investment funds.
- Different types of ethical investment.
- The purpose and role of environmental audit(s).

Organisering

Two hours of lectures per week and one hour of tutorial/small group work per week.

Vurderingsformer

Essay (30 %).
Written individual exam, 4 hours (70 %).

Det tas forbehold om mindre justeringer i planen.