1. H. WAYNE HUIZENGA COLLEGE OF BUSINESS AND ENTREPRENEURSHIP

2. Sustainability in the Accounting Undergraduate Program
Karen McKenzie, Ph.D., CPA

3. WHAT is Sustainability??
If your first thought about sustainability takes you to the environment, that’s only part of the story. Sustainability is about business longevity – it’s about those behaviours, processes and technologies that will keep you in business for longer, your reputation intact, and your customers happy. Engaging with society and government to understand expectations and demands, and to put a value on your own impacts (positive and negative) and the future implications of your strategy, are all key. --PwC

4. Sustainability Services
Accounting Firms
Grant Thornton EY
PWC
Deloitte
Sustainability Services

5. Motivation for Innovating Curriculum
Sustainability Scholars in Residence ( )
AACSB Sustainability Conference, June 2014
UN PRME Global Forum, June 2015, NYC
Add link to Nature’s Capital
Greenleaf publishing

6. Sustainability Scholar-in-Residence
Impact on Accounting Program
Introduction to UN PRME and Aim to Flourish
Review coverage of dimensions of sustainability across accounting program

7. AACSB Sustainability Conference
Atlanta June 2014
In Collaboration with UN PRME
Nature Conservancy’s President, Mark Tercek
. . .putting a valuation on the useful things that nature does, such as the provision of clean water by a spring or flood protection provided by a forest. Once the value of such “ecosystem services” is established, it can be included in business plans. Thus, New York City’s planners established that, to address their polluted water supply, they could either spend $8 billion to build a giant water treatment plant or $1.5 billion on planting trees and otherwise improving the Catskills watershed.

8. Resources UN PRME and Global Compact 2015 Signatory commitment
Lack of participation among Accounting & Finance Faculty!
Resources

9. Special Topics: Sustainability Accounting
The Accounting elective, ACT 3910: Special Topics.
Prerequisite is ACT 3050: Intermediate 1.
The course is being offered to provide students with:
the latest information in sustainability accounting/reporting,
ways to differentiate themselves in job interviews, and
insights on a potential new career path!

10. Our Accounting Courses
Principles of Financial Accounting
Principles of Managerial Accounting
Intermediate Accounting (3)
Advanced Accounting
Cost Accounting
Tax (2)
Accounting Information Systems
GenEd, Business Core, Business Electives, Accounting requirements=120 hrs.

11. Accounting Profession Material
A4S and ABN (CFO Guides)
AICPA resources
IMA Memorandum of Understanding
FASB/SEC
SEC’s Disclosure Project and Summary
Panel on sustainability reporting
SASB

12. Sustainability Accounting Standards Board
Project Potential!!
Dimensions of Sustainability
SICS differ from SEC categories
Definition of Material & Materiality Map
Navigator and METRICS!
FSA Credential
Human, Social, Environmental Capital
Business Model/Innovation
Leadership/Governance
Sustainability Accounting Standards Board

13. Greenleaf Publishing Resource
QUESTIONS?