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ERIC Number: EJ1096109
Record Type: Journal
Publication Date: 2016
Pages: 8
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1942-2504
EISSN: N/A
Incorporating Sustainability Issues into the Financial Accounting Curriculum
Haskin, Daniel L.; Burke, Megan M.
American Journal of Business Education, v9 n2 p49-56 2016
Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A