MBA590: Exploring Accounting for ESG

Written by Tamecka Taylor, Jenkins MBA ’26 and Graduate Business Sustainability Certificate

I recently took the new Accounting for ESG course, offered for the first time in Fall 2024, and found it both engaging and practical. The class introduced me to Environmental, Social, and Governance (ESG) reporting and its growing importance in business strategies. I learned about the history of ESG reporting and explored how companies adapt to current and emerging trends in sustainability. By focusing on the essentials of ESG reporting, this course gave me tools to interpret and apply ESG principles in real-world situations.

The course explained what makes ESG reporting effective. We covered topics like ensuring data accuracy, meeting stakeholder expectations, and understanding today’s reporting requirements, such as those from the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). We also learned about reporting on a global level and how the US is stacked against other nations regarding reporting and assurance.  While this class supports the sustainability certificate, I think it’s an excellent fit for anyone interested in learning how businesses use sustainability practically. Whether focused on accounting, finance, or corporate responsibility, this course provides valuable insights.

Overall, the class was well-structured, with one suggestion that the name could better reflect its true purpose. “Accounting for ESG” gives the impression that the course is strictly about accounting when it’s focused on reporting and assurance.  Like accounting reports, ESG reports should be treated with the same importance and scrutiny because they are critical in shaping business strategies and building stakeholder trust.  Considering that similarity, renaming the course would clarify its focus and help attract a broader audience of students interested in ESG and sustainability.