Instructor
6/2019 Bio:
Dr. Kristine Brands is an Assistant Professor of Management at the United States Air Force Academy in Colorado Springs, CO. She is a member of the Institute of Certified Management Accountants Board of Regents and the Institute of Management Accountants Technology Solutions and Practices Committee. She is past president of the Colorado Society of CPAs Educational Foundation and is a member of its Board of Directors. Her research interests include business analytics, accounting ethics, XBRL, accounting for sustainability, organizational development for accounting course quality, and the integration of technology in accounting courses.
She has authored numerous columns for Strategic Finance and CFO.com, a dozen peer reviewed articles, and speaks nationally and internationally on accounting and technology issues. She holds a BA in History from the University of Rochester, an MBA in Accounting from Emory University, a Certificate in Applied Science in Software Engineering from Harvard University Extension, and a Doctorate in Management from Colorado Technical University. She is a CMA.
With the increased focus on ESG (environmental, social, and governance), accountants and CPAs must understand how to integrate ESG strategy with finance and accounting to address innovation, risk management, and resource allocation decisions, the keys to effective ESG initiatives. But to best prepare students, ESG needs to be included in the accounting curriculum to a greater degree. This program provides guidance on how to integrate ESG in accounting courses.
This session will address how to integrate the following learning objectives into undergraduate and graduate accounting courses:
1. Describe the history and purpose of ESG accounting
2. Explain the science of sustainability and the impact on ESG and organizations
3. Compare and contrast ESG reporting with traditional financial reporting
4. Describe Global ESG regulatory requirements
5. Compare and contrast major ESG reporting frameworks
6. Define the accountants’ role in ESG auditing
7. Create business cases for ESG reporting
8. Evaluate an ESG performance report
9. Analyze and evaluate multi-national company’s ESG report and initiatives
10. Develop an ethical ecological self
1. Major issues driving ESG accounting
2. Global ESG reporting frameworks
3. Global ESG reporting mandates
4. ESG reporting challenges
5. ESG reporting and audit opportunities for CPAs
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Academics and practitioners seeking an understanding of ESG issues.