Program Overview

Program Overview

The MBA 593 program is a comprehensive course that examines and critically analyzes relevant reporting standards issued by the Sustainability Accounting Standards Board (SASB) as well as the latest standards framework on sustainability being developed by the International Accounting Standards Board (IASB).

Course Description

The module delves into the practices of measuring and reporting social and environmental performance, including social accounting and Triple Bottom Line (TBL) reporting. It also explores the role of capital market stakeholders in shaping the development of these standards and practices. Additionally, the course covers the finance of sustainability using modern financial theory and practical applications. Case studies are utilized to examine and analyze the emergence and development of standards and practices in sustainability reporting.

Course Topics

The course topics surrounding these issues are framed using theories such as:

• Agency theory
• Stakeholder theory
• Institutional theory These theories are used for critical analysis and decision making.

Prerequisite Courses

The prerequisite course for MBA 593 is:

• MBA 511: Quantitative Analysis

Program Details

• Credits: 3
• The course is part of the General MBA program.