ESRM 321, Finance and
Accounting From a Sustainability* Perspective, 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.
ESRM 321, Finance & Accounting From a Sustainability
Perspective
SLN 14264
NW and I & S credit
5 credits
TU/TH, 4:30-6:50 PM
Anderson 223
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, followed by
discussions/exercises relating to the stock market and investing, money and
counterfeiting deterrence, financial institutions, the U.S. Federal Reserve
Board, accounting, 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.
* What does sustainability mean, and how is it manifested in business?
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. Said another way, practicing sustainability involves balancing
the
three Ps: planet, people, and profits.
