可持续发展会计与报告

This course covers sustainability, sustainability accounting, sustainability reporting and other related content from both internal and external perspectives, as well as the role of financial management, sustainability standards, accounting communication, and capital markets.

Course content:

1. The development and historical evolution of sustainable development accounting

2. Sustainable development accounting theory

3. Management accounting and sustainable development control

4. Integrate management accounting and sustainable development control

5. Comprehensive performance management for sustainable development

6. Sustainable development management system and process

7. Triple bottom line

8. Global Reporting Initiative (GRI)

9. Comprehensive report

10. Sustainability accounting information and communication

11. Sustainability report from the perspective of financial markets

12. Socially responsible investment

13. Sustainability report audit and assurance

14. Critical reflection and future development