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Unit 5: Sustainability Reporting & Accounting |
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[1st week] Corporate Sustainability Reporting: This unit explores the complex field of corporate sustainability measures to help participants develop tools to evaluate -- and ultimately to construct -- sustainability metrics that assess financial, social and environmental profit. Using these tools, students will learn to differentiate between good practices, weak practices and little green lies. Students will realize that it is important to delve deeply into a company¿s value chain in order to evaluate the sustainability of its operations. The unit will consider the developing standards of Global Reporting Initiative and the Greenhouse Gas Protocol Initiative, as well as the progress to date toward uniform assurance standards. [2nd week] Environmental Accounting:¿ Is your organization¿s management accounting system up to the task of managing the triple bottom-line? In this unit, you'll examine the developing practice of environmental management accounting and the Global Reporting Initiative. You will explore the implications of these areas of practice for developing and refining your management accounting system so that it can be used for tracking and reporting information relevant to managing the triple bottom-line. You will learn how accounting systems hide many environmental costs, how to make these hidden costs more transparent, and how to create incentives in your organization for improving environmental performance.
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Jeff Gramlich, Ph.D. -- Professor of Accounting and L.L. Bean/Lee Surace Endowed Chair, University of Southern Maine. Professor Gramlich joined USM in July 2003 after two years as a visiting professor at the University of Michigan Business School and 13 years as a professor at the University of Hawaii College of Business Administration. He delivers decision-oriented courses in financial accounting and financial statement analysis and valuation. Gramlich organizes the L.L. Bean/Lee Surace Colloquium Series to serve as an interface between current research and Maine business practitioners and students. His research appears in Journal of Accounting & Economics, Journal of Accounting Research, Contemporary Accounting Research, Journal of the American Taxation Association, Journal of Business Finance and Accounting, and Accounting Horizons, among others. His most publicized research documented whistle-blowing assertions that Chevron, Texaco and the Government of Indonesia colluded to defraud U.S. federal and state governments of an estimated $9 billion in tax revenue. Gramlich's current working papers include. "Off-balance sheet entities: What motivates firms to sponsor them and how sponsorship impacts accruals and return on equity," "Are uncontested director elections meaningful?" and "Empirical evidence on the revenue effects of state corporate tax accounting policies." See http://www.usm.maine.edu/~gramlich for further information.
Jeff Shields, Ph.D.-- Associate Professor of Accounting, University of Southern Maine. Professor Shields teaches undergraduate and graduate courses in management and cost accounting.?He has published papers in journals such as Accounting, Organizations, and Society, Advances in Management Accounting, Behavioral Research in Accounting, Journal of Developmental Entrepreneurship, Journal of Small Business Strategy, and CPA Journal.?He is a member of the American Accounting Association, the Institute of Management Accountants, the Small Business Institute, and the editorial board of the Journal of Small Business Strategy.?He is also the Northeast Regional Director for the Management Accounting Section of the American Accounting Association. |
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$200
(8 contact hours/ 0.8 CEUs)
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