ESRM 321 is an introductory
business course designed for non-business majors and has NO
prerequisites. We cover the basics of finance and accounting 
WITH
SUSTAINABILITY * (environmental and corporate social responsibility) woven
throughout the course. Both the professor and TA are former
stockbrokers.
ESRM 321, Finance & Accounting From a Sustainability 
Perspective
NW and I &S credit, 5 credits, SLN 14102
TU/TH, 4:30-6:50 PM
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.
