ACCT 262 — EXTERNAL REPORTING AND CORPORATE SOCIAL RESPONSILBITY
This course will focus on the collection and reporting of financial accounting information for decision making. Corporate governance requirements set forth by the Sarbanes-Oxley Act (SOX) will be used to explore Corporate Social Responsibility ("CSR") reporting and how CSR is reflected in a company’s external financial statements and other external reporting. The emergence of Environmental, Social and Government (ESG) criteria is used to measure a company's overall sustainability and the ways ESG are disclosed in a company's external financial statements.