Dec 06, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

ACCT 4810E - Environmental, Social and Governance (ESG) Decisions and Disclosures of Business


3 Credit Hours


Pre/Corequisites: Prerequisites: None.
Description
Requirements: Must meet RCB upper division course requirements and 45 semester hours.The objective of this course is provide students familiarity with environmental, social, and governance (ESG) decisions and disclosures for business. Topics include defining E, S, and G outcomes; discussing the regulatory framework about ESG disclosures; understanding ESG ratings; and assessing the current debate on ESG. As part of the course evaluation, students will analyze a sustainability report issued by a company.