May 27, 2026  
2026-2027 Undergraduate Catalog 
    
2026-2027 Undergraduate Catalog

ACCT 4810 - 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 environmental, social and governance (ESG) practices of business and their disclosures are significant challenges faced by businesses. This course will prepare an undergraduate student in business to understand the costs and benefits involved when managers make decisions regarding the ESG practices of their companies. Students will also learn about the ESG reporting requirements in the US and other countries, assurance of ESG reporting, costs and benefits of ESG based investing, the usefulness of ESG ratings, and career opportunities in ESG.