This course will be an overview of:
- The standards and conceptual framework behind sustainability accounting, including the history, purpose, and leadership structure of the Sustainability Accounting Standards Board.
- The needs and benefits of integrated reporting.
- Examples of industry standards and companies currently using the framework.
- Sustainability disclosure quality and current examples.
After completing this course, the learner should be able to:
- Identify the history, purpose, and leadership structure of the SASB.
- Define the Conceptual Framework and methodology used by SASB.
- Recognize the needs and benefits of Integrated Reporting.
- Define the Integrated Reporting <IR> framework, principles, elements, and disclosure quality.
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