INTRODUCTION TO ENVIRONMENTAL ACCOUNTING

博士前期課程地球環境学研究科

MGGE7690

コース情報

担当教員: 村井秀樹

単位数: 2

年度: 2024

学期: 秋学期

曜限: 水2

形式: 対面授業

レベル: 600

アクティブラーニング: あり

他学部履修: 可

評価方法

出席状況

10%

授業参加

10%

リアクションペーパー

40%

レポート

40%

詳細情報

概要

Environmental accounting aims at achieving sustainable development,maintaining a favorable relationship with the community, and pursuing effective and efficient environmental conservation activities. Disclosure of environmental accounting information is a key process in performing accountability. Consequently, environmental accounting helps companies and other organizations boost their public trust and confidence and are associated with receiving a fair assessment.

目標

We will acquire an understanding of the difference between CSR Report and Integrated Report. 1. Understand the necessity, advantages and disadvantages of integrating financial and non-financial information. 2. Consider the future sustainability of corporate management.

授業外の学習

You should read one chapter and be prepared to discuss environmental accounting or create a handout(power point) for class.

所要時間: 190 minutes

スケジュール

Introduction to sustainability accounting and accountability (Group Discussion and Presentation)
Background and global context (Group Discussion and Presentation)
Accountability, stakeholders, materiality and externalities: Examining key concepts (Group Discussion and Presentation)
Sustainability management accounting and control (Group Discussion and Presentation)
Sustainability reporting: History, frameworks and regulation (Group Discussion and Presentation)
The sustainability reporting process (Group Discussion and Presentation)
ESG investments and risk management (Group Discussion and Presentation)
External accounting (Group Discussion and Presentation)
Accounting for climate (Group Discussion and Presentation)
Accounting for water (Group Discussion and Presentation)
Accounting for biodiversity (Group discussion and presentation)
Accounting for human rights (Group discussion and presentation)
Accounting for economic inequality (Group discussion and presentation)
Conclusion (Group discussion and presentation)

教科書

Ministry of the Environment in JAPAN, Environmental Accounting Guidelines 2005

3rd Edition Sustainability Accounting and Accountability

著者: Matias Laine, Helen Tregidga, Jeffrey Unerman

出版社: Routledge 2021
One Report- Integrated reporting for a Sustainable Strategy-

著者: Robert G.Eccles and Michael P. Krzus

出版社: John Wiley & Sons, Inc. 2010

参考書

書籍情報はありません。