Reporting for Sustainability

Diverse stakeholders are increasingly demanding information about the broader social, environmental, and governance (ESG) dimensions of organisations’ actions. The subsequent use of such information in decision-making is complex because it tends to be non-financial in nature. In addition, disclosure of information related to ESG leads firms to become more accountable along these dimensions. This course will introduce issues associated with organisational incentives to become more sustainable, reporting of ESG information to stakeholders, and use of ESG information for internal and external decision-making. At a broader level, the course will help students to develop their critical thinking and analytical skills as applied to a setting that is becoming increasingly important to business and society.