| 授業名 | Sustainability Accounting |
|---|---|
| Course Title | Sustainability Accounting |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC414_N24B |
| 授業形態 Class Type | 講義 Regular course |
| 授業形式 Class Format | On Campus |
| 単位 Credits | 2 |
| 言語 Language | EN |
| 科目区分 Course Category | 専門教育科目 / Specialized Subject |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2024 UG Nisshin Term4 |
授業の概要 Course Overview
Misson Statementとの関係性 / Connection to our Mission Statement
The course provides students with understanding and challenges of reporting corporate sustainability practices that represent one of fastest trend in contemporary and global businesses. The context of sustainability reporting covers a wide range of stakeholders which include employees, governments, investors, NGOs, and consumers.
授業の目的（意義） / Importance of this course
Stakeholders are increasingly demanding corporations to disclose information related to sustainability. The course provides students with conceptual and analytical skills to evaluate corporate sustainability reporting from the perspective of stakeholders.
到達目標 / Achievement Goal
By completing the course, students are expected to gain understanding of corporate sustainability reporting practices and how stakeholders could critically evaluate the sustainability reports from the perspective of stakeholders.
本授業の該当ラーニングゴール Learning Goals
*本学の教育ミッションを具現化する形で設定されています。
LG1 Critical Thinking
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG6 Managerial Perspectives (BBA)
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG6 Managerial Perspectives (BBA)
受講後得られる具体的スキルや知識 Learning Outcomes
After completion of the course, students are expected to be able to:
1. Familiarize students with the rationale and process of reporting sustainability-related information.
2. Expose students with the sustainability practices in diverse industries.
3. Enable students to critically analyze corporate sustainability reports from the perspective of stakeholders.
1. Familiarize students with the rationale and process of reporting sustainability-related information.
2. Expose students with the sustainability practices in diverse industries.
3. Enable students to critically analyze corporate sustainability reports from the perspective of stakeholders.
SDGsとの関連性 Relevance to Sustainable Development Goals
Goal 12 つくる責任、つかう責任（Responsible Consumption and Production）
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 10 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 90 % |
| フィールドメソッド Field Method | 0 % | 合計 Total | 100 % |
事前学修と事後学修の内容、レポート、課題に対するフィードバック方法 Pre- and Post-Course Learning, Report, Feedback methods
Case Method: Think, Argue and Learn
It is important that you adequately prepare for assigned case discussions before each class session. You will be expected to have reviewed and “solved” the case before the actual class discussion. Individual case solutions to assignments should be uploaded to Google Classroom well before the class, and it will be graded.
At the beginning of each class session, 15 minutes will be dedicated to group discussions on the case(s) that have been assigned for discussion on that day. The member of each group will be randomly assigned at the beginning of each class session. Within the group, students are expected to reflect on how they would answer the questions for the case. Then students should clarify their analysis in the class discussion session. Active discussion on both the group and in-class sessions is encouraged and will be assessed.
It is important that you adequately prepare for assigned case discussions before each class session. You will be expected to have reviewed and “solved” the case before the actual class discussion. Individual case solutions to assignments should be uploaded to Google Classroom well before the class, and it will be graded.
At the beginning of each class session, 15 minutes will be dedicated to group discussions on the case(s) that have been assigned for discussion on that day. The member of each group will be randomly assigned at the beginning of each class session. Within the group, students are expected to reflect on how they would answer the questions for the case. Then students should clarify their analysis in the class discussion session. Active discussion on both the group and in-class sessions is encouraged and will be assessed.
授業スケジュール Course Schedule
第1日（Day1）
Introduction to Sustainability Reporting●使用するケース
Susan Borkowski, Mary Jeanne Welsh, and Kristin Wentzel (June 2010) “Johnson & Johnson: A Case Study on Sustainability Reporting” IMA Educational Case Journal, Vol. 3, No. 2, Art. 1.第2日（Day2）
Integrated Reporting●使用するケース
Diane-Laure Arjalies, Michelle Rodrigue, Delphine Gibassier, & Ken Mark (2018) "Danone: Adopting Integrated Reporting or Not? (A)" Case W18733. Ivey Publishing.第3日（Day3）
Sustainability Report, Business Strategy, and Governance●使用するケース
Suraj Srinivasan & Li-Kuan Ni (2022) "Sustainability Reporting at Dollar Tree, Inc." Case 122044. Harvard Business School.第4日（Day4）
Environmental Greenwashing●使用するケース
"FIJI Water and Corporate Social Responsibility - Green Makeover or "Greenwashing"? Case 909A08. Ivey Publishing.第5日（Day5）
Environmental Risks Disclosures●使用するケース
Julia Furr Youngman, Megan F. Hess, & Elicia P. Cowins (2022) "Managing and Disclosing Environmental Risks: A Tale of Two Utilities" Issues in Accounting Education, Vol. 37, No. 3, 59–71, American Accounting Association.第6日（Day6）
Materiality in Sustainability Reporting●使用するケース
Wayne G. Bremser, Eva K. Jermakowicz, & Alan Reinstein (2022) "Sustainability Reporting Insights: The Case of Ford Motor Company" Vol. 37, No. 1, 125–139, American Accounting Association.第7日（Day7）
Constructing a Sustainability Materiality Matrix●使用するケース
Vanina Farber & María Helena Jaén (2020) "A world without cigarettes? Building a sustainability materiality matrix" Case IMD-7-2217. IMD Case.成績評価方法 Evaluation Criteria
*成績は下記該当項目を基に決定されます。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
The final grade distribution will be assigned following the following criteria:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students could apply for a make-up report and get another opportunity to revise the final report. Students who submit the revised final report that pass the grade of 60 will be assigned with C grade)
• Below 40 F
Academic Integrity:
Academic integrity is essential to ensure genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, sharing answers with others, copying answers or papers, or passing off someone else’s work as one’s own.
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
| 講師用内規準拠 Method of Assessment | Weights |
|---|---|
| コールドコール Cold Call | 0 % |
| 授業内での挙手発言 Class Contribution | 50 % |
| クラス貢献度合計 Class Contribution Total | 50 % |
| 予習レポート Preparation Report | 10 % |
| 小テスト Quizzes / Tests | 0 % |
| シミュレーション成績 Simulation | 0 % |
| ケース試験 Case Exam | 0 % |
| 最終レポート Final Report | 40 % |
| 期末試験 Final Exam | 0 % |
| 参加者による相互評価 Peer Assessment | 0 % |
| 合計 Total | 100 % |
評価の留意事項 Notes on Evaluation Criteria
The final report represents 40% of the grade. Students are expected to ask questions and actively contribute to the class discussions. Discussion activities in the class will be graded and they represent 50% of the total grade. The weekly case studies assignments (preparation reports) contribute to 10% of the grade.The final grade distribution will be assigned following the following criteria:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students could apply for a make-up report and get another opportunity to revise the final report. Students who submit the revised final report that pass the grade of 60 will be assigned with C grade)
• Below 40 F
Academic Integrity:
Academic integrity is essential to ensure genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, sharing answers with others, copying answers or papers, or passing off someone else’s work as one’s own.
教科書 Textbook
- -「The textbook is not necessary for this course.」-（-）
参考文献・資料 Additional Readings and Resource
Information on mandatory readings will be given in the Google Classroom before the class meeting. The instructor will deliver summaries of key concepts during the case discussion.
授業調査に対するコメント Comment on Course Evaluation
"I like how unique this course was - we discussed issues and did some data analysis that I have never done in other courses I learned about frameworks that I have never encountered before"
"It would be interesting to talk about some cases involving bigger environmental scandals"
"I like the professor leads students to review sustainability reports step by step and help us to judge them instead of just believing what we see."
"It would be interesting to talk about some cases involving bigger environmental scandals"
"I like the professor leads students to review sustainability reports step by step and help us to judge them instead of just believing what we see."
担当教員のプロフィール About the Instructor
Frendy, Ph.D., CPA (inactive), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government scholarship. He obtained a B.S. in Economics (Honors), majoring in accounting from Universitas Gadjah Mada, Indonesia. He holds an inactive U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs, the Institute of Management Accountants, and the Japan Accounting Association. He participated in the 2019 Global Colloquium on Participant-Centered Learning Workshop and the 2020 Case Writing Workshop at Harvard Business School.
His research interests include sustainable development, sustainability reporting & disclosures, corporate governance, audit, and financial accounting. He has presented papers at the American Accounting Association Annual Meeting, the European Accounting Association Annual Congress, the Japan Accounting Association Annual Conference, and other international conferences. He has published articles in international journals such as the Journal of Contemporary Accounting and Economics, the Journal of Accounting Literature, the Asian Review of Accounting, Regional Studies, Regional Science, and the Asia-Pacific Journal of Accounting & Economics. He serves as an editorial board member of the Indonesian Journal of Accounting Research and the Journal of Indonesian Economy and Business.
（実務経験 Work experience）
He has work experience as an audit associate at KPMG Indonesia, one of the global Big 4 audit firms, and as an external expert for a change management project for Kreston Digital Indonesia.
Refereed Articles
- (2024) Environmental Greenwashing in Japan: The Roles of Corporate Governance and Assurance. Meditari Accountancy Research 32(7): 2049-372X
- (2024) The application of the organizational learning perspective in explaining the government's internal auditor’s role development. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 10(1): 2549-452X
- (2024) Examining the Ability of Big Data Analytics to Investigate Financial Reporting Quality: A Comprehensive Bibliometric Analysis. Journal of Financial Reporting and Accounting 1985-2517
- (2024) Leveraging place-based resources for quality education: insights from a forest community outreach project in Japan. International Journal of Sustainability in Higher Education 1467-6370
- (2023) Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance 11 2332-2039