GSM 517 Corporate Reporting and the Triple_Bottom Line
(Prerequisite: GSM 420) This reading and discussion seminar examines both the context and content of the triple bottom line initiative. The course curriculum focuses on the analysis of four general questions: What current reporting requirements do firms face and can these requirements address concerns regarding social, environmental, and long term economic issues? What are the nature and scope of the triple bottom line reporting initiative? Would a general model of comprehensive reporting be preferred to three separate bottom lines, and if it would, what assumptions and compromises would be necessary to implement such a model? Should a trend to greater non-financial reporting be market or mandate driven? Course activities include the reading and discussion of relevant articles, the analysis of sample triple bottom line reports, and the critical review of a wide range of triple bottom line websites. (2 credits)
Prerequisite
Required Take
GSM 420;