Many businesses today are now moving from a financially driven strategy to one that is guided by purpose and focused on a broader definition of value creation for a broader array of stakeholders for the long term. This curriculum can help students develop a better understanding of the market conditions driving a focus on long-term value, learn the definition of long-term value and its connection to the increasing importance of intangible value, as well as understand the challenges and opportunities with developing the measurement and reporting of long-term value and sustainability and the key role of accountants in this process.
This majority of this curriculum is provided at a very introductory level (with the exception of Part 4, Section 4) to expose this topic to any business student. This curriculum is broken into five parts to allow for easy integration. The curriculum materials include a user guide, slides, handouts, exercises and videos. It is recommended to review the user guide as a first step to understand the available curriculum materials, their design and other important considerations.
Suitable courses: Sustainability