UEH Standard programs in English (20% English)

Brief Course Description

1. Course Title:

Performance Measurement and Environment, Society, Governance Reporting

2. Language of Instruction:

Vietnamese

3. Course Code:

ACC507202

4. Credits:

3

5. Course Objectives:

The course “Performance Measurement and Environment, Society, and Governance Reporting” provides guidance on techniques for assessing management responsibilities at decentralized organizations and analyzing risks and opportunities related to sustainability issues through the lens of environmental, social, and governance (ESG) factors to understand their impact on financial performance. Learners gain an understanding of ESG reporting frameworks and standards and are able to develop the necessary skills related to ESG analysis, valuation, and integration into managing sustainable investment strategies that align with its corporate goals. Upon successful completion of this course, learners are able to obtain enough substantive knowledge to study and to participate in examinations to qualify for international recognition, such as the “Certificate in ESG Investing” of the CFA Institute or the “Fundamentals of Sustainability Accounting (FSA) Credential” of the SASB organization.

6. Brief Description of Course Content:

The course “Performance Measurement and  Environment, Society, and Governance Reporting” inherits the knowledge of the courses “Sustainable Development” and “Managerial Accounting” to help learners continue to develop their understanding in the field of managerial accounting and sustainable development investment. Topics covered in this course include designing a management control system, measuring performance in a decentralized organization, introducing ESG activities, introducing the three elements of environment, society, and governance, and techniques for analyzing, integrating, valuing, and reporting on ESG. This course not only trains learners to become management accountants who prepare ESG reports, but also helps learners become effective users of ESG information to bring added value to the organization.