Oil page Environmental Accounting
An e-Learning course

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Course outline
Technical requirements

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Course syllabus

Welcome to this course (scheduled eClass ) that you will be able to attend at distance, from your home or your office...

The course is the result of a joint development by UNCTAD-DITE and University of Geneva-CUEH/HEC, with technical assistance by Induxia .
Next starting and ending dates : still to be defined


Environmental financial accounting deals with accounting for and reporting on environmental transactions and events that affect, or are likely to affect, the financial position of an enterprise. One of the challenges is to ensure that

  • environmental costs and liabilities are accounted for by following relevant accounting standards or, in their absence, generally accepted accounting practices, and
  • the meaningful disclosure of the environmental performance of an enterprise is provided.

A further challenge is to ensure that appropriate management accounting procedures are, where necessary, developed, and used, for instance, to cost out pollution controls, to compare alternative materials that can be used in manufacturing, and to investigate recycling alternatives.

Objectives of the course
The objective of this course is to inform and give guidance on environmental accounting issues, and identify best practices that may be considered by national standard setters in the development of their own accounting standards, rules and regulations.

Who should attend?
These iLearning bricks are designed for students in accounting institutions, accounting practitioners, financial analysts, standard setters

A component of the SUPPREM bundle
SUPPREM (Sustainability in Public or Private Environmental Management) is part of the Swiss Virtual Campus programs. Supported by a consortium of Swiss universities and UN offices, SUPPREM proposes a bundle of inter-disciplinary web-based on-line learning modules, called 'bricks', dealing with the implementation of sustainability in private or public environmental management

An e-Learning course
  What does e-Learning mean? The 'e' stands for 'electronic' it refers to the tools that will permit you to study on line with a pedagogy adapted to the interactivity allowed by the web. The course is offered through an e-Learning management system.

The SUPPREM e-Learning bricks
The course is composed of 2 Brick(s):
What does a 'brick' represent? To exploit the fine grain modularity permitted by the web based training system, the content of SUPPREM is organized in small units of 0.5 to 2 credit (either in the US or EU higher education system). These bricks can ultimately be used to compose full credit courses, through a combination of interelated topics.

For more info ...
The Pedagogy link brings you to a presentation of the didactics implemented in this e-Learning course
Technical requirements indicates the minimal equipment needed to attend comfortably this e-Learning course
Print the manual triggers the download of a pdf version of the UNCTAD Workshop Manual which contains the most of the course material (150 pages, 273 kb). This manual will also be provided in a different layout with each brick    
Mr. Constantine Bartel


Start date:

End date :