Monday, April 28, 2014

Summer Term B ESRM 321 Finance & Accounting From a Sustainability Perspective

ESRM 321
SLN 11443, 5 credits
TU/TH 4:30-6:50 PM

ESRM 321 is an introductory business course designed for non-business majors, has NO prerequisites, and gives NW and I&S credit. ESRM 321 explores sustainable business through the lens of finance and accounting and offers an opportunity to learn about the connections between businesses, society, and the environment. This course first lays a foundation by reviewing basic finance and accounting concepts and models, followed by discussions/exercises relating to the stock market and investing; money and counterfeiting deterrence; financial institutions and the US Federal Reserve Board; and financial statements. Students will learn a tool for assessing corporate environmental, social responsibility, and financial performance and explore relationships among these three dimensions of sustainability’s triple bottom line.

*Various definitions of sustainability have been used, but all share a common understanding that sustainability refers to integrating environmental, social responsibility, and financial/economic elements in order to meet the needs of people today without compromising Earth’s capacity to provide for future generations.