シラバス Syllabus

授業名 Sustainability Accounting
Course Title Sustainability Accounting
担当教員 Instructor Name Frendy
コード Couse Code NUC442_N23B
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 2023 UG Nisshin Term4

授業の概要 Course Overview

The course provides students with understanding and challenges of challenges of accounting for corporate sustainability practices that represent one of fastest trend in contemporary and global businesses. The context of sustainability covers a wide range of stakeholders which include employees, governments, investors, NGOs, consumers, etc.
Stakeholders are increasingly demanding corporations to disclose information related to sustainability. The course provide students with analytical skills and concepts regarding the decisions to disclose sustainability information from the perspective of preparers and how does the information could be employed for business decision makings from the perspective of the stakeholders.
By completing the course, students are expected to gain understanding of the importance of sustainability accounting from the perspective of both the prepares and the stakeholders.

本授業の該当ラーニングゴール Learning Goals


LG1 Critical Thinking
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 sustainability accounting.
2. Provide students with the sustainability practices in diverse industries.
3. Enable students to manage sustainability accounting process from the perspective of prepares and 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 %

学習方法、レポート、課題に対するフィードバック方法 Course Approach, 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.

授業スケジュール Course Schedule


Measuring Sustainability

Francisco Szekely, Zahir Dossa, & Katrin Kaeufer (2015) "Triodos Bank: Measuring Sustainability Performance" Case IMD792. International Institute for Management Development.*
*The case to be used might vary.


Sustainability Related Management & Standards

Diane-Laure Arjalies, Michelle Rodrigue, Delphine Gibassier, & Ken Mark (2018) "Danone: Adopting Integrated Reporting or Not? (A) & (B)" Case W18733. Ivey Publishing.*
*The case to be used might vary.


Standards Setting for Sustainability Accounting

Julie Battilana & Michael Norris (2019) "The Sustainability Accounting Standards Board (Abridged)" Case 419058. Harvard Business School.*
*The case to be used might vary.


Sustainability Impacts on Financial Statements

Rohit Deshpande, Aiyesha Dey, & George Serafeim (2020) "BlackRock: Linking Purpose to Profit" Case 120042. Harvard Business School.*
*The case to be used might vary.



James McMaster & Jan Nowak (2009, Revised: May 10, 2017) "FIJI Water and Corporate Social Responsibility - Green Makeover or "Greenwashing"? Case 909A08. Ivey Publishing.*
*The case to be used might vary.


Assurance for Sustainability Report

Veena Looknanan Brown & Mark J. Kohlbeck (2017) "Providing Assurance for Sustainability Reports: An Instructional Case" Vol. 32 No. 3, 95–102, American Accounting Association.*
*The case to be used might vary.


Insights from Sustainability Reporting

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.*
*The case to be used might vary.

成績評価方法 Evaluation Criteria

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 45 %
クラス貢献度合計 Class Contribution Total 45 %
予習レポート Preparation Report 20 %
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 35 %
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 35% 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 45% of the total grade. The weekly case studies assignments each contributes to 20% 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.

使用ケース一覧 List of Cases


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."

担当教員のプロフィール About the Instructor 

Frendy, Ph.D., CPA (IL), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government (MEXT) scholarship. He obtained a B.S. in Economics (Honors), majoring in Accounting, from the Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. He holds a U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs (AICPA), the Institute of Management Accountants (IMA), and the Japan Accounting Association (JAA). 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 (AAA) Annual Meeting, the European Accounting Association (EAA) 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

  • (2023) Regional Sustainable Development Using a Quadruple Helix Approach in Japan. Regional Studies, Regional Science
  • (2023) Employing String Similarity Metrics of Partners to Estimate Audit Team Continuity: Determinant and Its Effects on Audit Outcomes and Pricing. Journal of Accounting Literature 0737-4607
  • (2022) Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation. Business Systems Research
  • (2022) Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business & Management 9(1):
  • (2022) Application of learning organization 2.0: a case study of Ricoh Ena Forest Japan. The Learning Organization