ACCT 3310 - Triple Bottom Line

Goals: Introduce students to the Triple Bottom Line approach assessing profit, social, and environmental impacts. Familiarize students with current approaches to measuring TBL outcomes, including GRI standards and Life Cycle Assessment.

Content: Introduction to Triple Bottom Line accounting and comparison with Balanced Scorecard approach. Consideration of competing/overlapping priorities among profits, people, and the planet, review of B Corps, Sustainability/Corporate Social Responsibility Indices and Investing, and organizational culture around sustainable initiatives.

Prerequisite: ACCT 1320, MGMT 3100

Credits: 4