Course code BUS311

BUS311 Environmental Accounting and Management

Norsk emneinformasjon

Search for other courses here

Showing course contents for the educational year 2017 - 2018 .

Course responsible: Ståle Navrud
Teachers: Carl Brønn
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: EN, NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
This course starts in Spring parallel. This course has teaching/evaluation in Spring parallel, .
Course frequency: Annually
First time: Study year 2008-2009
Preferential right:
Course contents:
The course provides a model of the environmental requirements that private and public enterprises are faced with and the alternative strategies that they may follow in order to fulfil these requirements from various stakeholders. Basic concepts such as sustainable development, ecological efficiency, eco-efficiency are reviewed, as well as the three bottom lines: economics, environment and corporate social responsibility (CSR). Social responsibility implies that existing and new enterprises take into consideration the rights and needs of the local population and that employees work under safe conditions with regards to health, environment and security. This is followed by a description, evaluation and illustration of various methods for environmental accounting, life cycle assessment (LCA), environmental product declarations, environmental labelling and certification, as well environmental management systems.  The course seeks to show environmental accounting, environmental management, and CSR can be used as tools to develop  environmentally friendly and sustainable public and private enterprises.
Learning outcome:


  • The students should be able to explain the triple bottom line, corporate social responsibility, best practise in environmental  reporting in private and public enterprises, different indicators for environmental accounting, environmental certification, and environmental management systems.  


  • The students shoukd be able to assemble and evaluate the environmental reporting of a specific private or public enteprise, and be able to suggest changes that improves the measurement of the environmental performance and sustainability of the enterprise. 


  • The students should have competence in analysis,  evaluation and application of  methodoloical tools  in environmental reporting of private and public enterprises, and their use in environmental management.  
Learning activities:
Lectures and extensive supervision of student groups in their work on the semester assignment. Students will present "almost finished" semester assignments in class and receive comments from fellow students and the teachers. Exercise in evaluation of environmental accounts from selected firms, with presentation and feedback in class.
Teaching support:
Extensive supervision of student groups in their work with the semester assignment.
- Schaltegger, S. and R. Burritt 2000: Contemporary Environmental Accounting. Issues, Concepts and Practice. Greenleaf Publishing, Sheffield, UK. - Selected journal articles and book chapters, which are available at the course web site.
ECN170 or an equivalent introductory course in environmental and resource economics.
Recommended prerequisites:
Mandatory activity:
The semester assignment counts 100 % of the grade. The assignment can be written in Norwegian or English. If one fails on the term paper, the course has to be taken over again (It is not possible to take a continuation exam).
Nominal workload:
150 hours.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Overlaps with ECN373
Type of course:
  28-30 hours plus supervision of the group assignment
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
Examination details: Term paper: A - E / Ikke bestått