As the topic of “Sustainability Accounting” is only beginning to develop, this course will be exploratory in nature. The course will approach the subject with a focus on "performance measurement and implementation of sustainability". Particular attention is given to managerial thinking in implementing and measuring sustainability strategies – e.g., asking the “how” instead of the “why”. For any human activity to be sustainable, it must first be economically viable. One aim of this course is to provide students with a basic understanding of the types and behavior of business and environmental costs; how these costs are collected and measured; and how they are incorporated into decision models for business purposes. Another aim of the course is to teach students to think about how companies, institutions and regulators can incorporate the concept of sustainability financial/accounting reporting. Students gain experience examining and studying the financial, environmental, and social performance of various organizations.