＜概要/Course Content Summary＞
Besides natural disasters, the global warming triggered by human-made environmental damages is likely to bring additional threat to the human lives on a healthy biosphere. Thus, we need to make a paradigm shift in our thinking to identify, manage, and adapt to the drastic changes we can expect to face with a population of 8-9 billion people. To this tune, this course highlights the basis for, and practice of, social and environmental accounting. Situated within the context of sustainability accounting and reporting, the course covers the nature of environmental accounting, social and environmental reporting processes and practices, methods for making social and environmental disclosures including GRI, sustainability reporting frameworks, and evaluation of disclosures.
＜到達目標/Goals,Aims＞
Upon successful completion of this course, the students will be able to understand (1) the role of social and environmental accounting within the contexts of sustainability accounting and reporting, (2) rationales for corporates to disclose social and environmental accounting information, (3) framework for social and environmental disclosures and evaluation of disclosures.
＜授業計画/Schedule＞
（実施回/
Week）
|
（内容/
Contents）
|
（授業時間外の学習/
Assignments）
|
|
（実施回/ Week）
1
|
（内容/ Contents）
Environmental accounting: theoretical perspectives, roadblocks on the way to the green and pleasant
|
（授業時間外の学習/ Assignments）
None
|
|
（実施回/ Week）
1
|
（内容/ Contents）
The role of accounting and the accountant in the environmental management system
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
2
|
（内容/ Contents）
Social and environmental reporting processes and practices
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
2
|
（内容/ Contents）
Understand the latest GRI Sustainability reporting standards and general critical disclosures (GRI 102)
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
3
|
（内容/ Contents）
Scoring corporate environmental and sustainability reports using GRI, ISO 14031 and other criteria
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
3
|
（内容/ Contents）
Linking environmental accounting to reward systems- the case of the environmental profit and loss account.
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
4
|
（内容/ Contents）
Sustainability reporting and disclosure accounting
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
4
|
（内容/ Contents）
Valuation of disclosure quality
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
5
|
（内容/ Contents）
Understand water accounting
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
5
|
（内容/ Contents）
Framework for social and environmental accounting research
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
6
|
（内容/ Contents）
Perspectives on environmental accounting in Japan
|
（授業時間外の学習/ Assignments）
To be given in the classroom
|
|
（実施回/ Week）
6
|
（内容/ Contents）
Case presentation by students
|
（授業時間外の学習/ Assignments）
|
|
（実施回/ Week）
7
|
（内容/ Contents）
Case presentation by students
|
（授業時間外の学習/ Assignments）
|
|
（実施回/ Week）
7
|
（内容/ Contents）
Case presentation by students
|
（授業時間外の学習/ Assignments）
|
|
（実施回/ Week）
8
|
（内容/ Contents）
Final Report
|
（授業時間外の学習/ Assignments）
|
＜成績評価基準/Evaluation Criteria＞
|
平常点(出席，クラス参加，グループ作業の成果等)
|
40%
|
attendance and presentation
|
|
期末レポート試験・論文
|
60%
|
Final report
|
＜テキスト/Textbook＞
|
Maria-Gabriella Baldarelli, Mara Del Baldo, and Ninel Nesheva-Kiosseva
, Environmental Accounting and Reporting
.
(Springer, 2018)
.
ISBN:978-3-319-50918-1
This book would be used in the classroom
|
| |
＜参考文献/Reference Book＞
|
