Marc Wouters

2024

This teaching case provides students with a framework to effectively engage with and analyze environmental disclosure practices. This dynamic educational approach challenges students to select a focal company and actively participate in evaluating all of its publicly available environmental information against regulations, standards and industry benchmarks.
Students should undertake a series of assignments that enhance their understanding of environmental disclosure by collecting information from various channels, establishing disclosure models, proposing improvements, and considering management accounting implications. These tasks foster critical thinking, research skills, and a proactive approach to learning. The case concludes with students updating the teaching framework, ensuring its relevance and applicability to the evolving field of environmental disclosure.
Designed for advanced courses in environmental studies, and business ethics, this teaching case prepares students to navigate through the complexities of environmental disclosure effectively.