Accounting for Sustainability

This is an advanced-level course in a master’s degree programme and requires knowledge from the course LIIK2002 Kestävä kehitys ja eettisyys liiketoiminnassa” (Sustainable development and ethics in business) or equivalent prior to starting the course. Bachelor-level knowledge of accounting is also required.

By the end of the course students will achieve the following intended learning outcomes:

• Students will understand and critically assess the role of sustainability accounting in organizations and society;
• Students will be able to explain the distinctive features of the different areas of sustainability accounting;
• Students will be familiar with the most important regulatory developments in the area of sustainability accounting;
• Students will gain insight into sustainability accounting practices applied in organizations;
• Students will be able to critically evaluate sustainability reports;
• Students will strengthen their critical thinking, analytical competencies and presentation skills.

Laine, M. (Editor) and Tregidga, H. (Editor): Sustainability Accounting and Accountability, 2026, Fourth Edition, London ; New York : Routledge 2026.
Other course material provided by the lecturer.

Right to participate
Master’s Degree students in Accounting and Auditing or Business Law; Other students (incl. exchange students) with a comparable background knowledge. Priority will be given to Master’s Degree students in Accounting and Auditing.