Course Detail: AFSR - ESG and Sustainability Reporting in the Aviation Industry

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Overview

This course reviews the evolution of corporate social responsibility and related governance and reporting practices within the United States. It discusses current environmental, social, and governance (ESG) initiatives within the aviation industry, while considering sustainability accounting standards and the impact of ESG initiatives on the firms' financial statements and reporting practices. 

Upon completion of the course, participants will have a thorough understanding of ESG frameworks, reporting methodologies, and the financial implications of sustainable business practices in aviation.

The ESG and Sustainability Reporting in the Aviation Industry Course can be taken independently, or as an elective toward the Certificate of Management in Aviation Accounting and Finance.

What You Will Learn 

Upon completing this course, you will be able to:

  • Explain the evolution of corporate social responsibility
  • Differentiate ESG initiatives in the aviation industry
  • Recognize reporting frameworks and KPIs 
  • Identify ESG financing and leasing strategies

Key Topics

  • Environmental, Social and Governance (ESG) concepts within the context of the corporate social responsibility (CSR) movement within the United States.
  • History, role and composition of the Sustainability Accounting Standards Board and guidance related to the aviation industry.
  • Identification of ESG initiatives within the aviation industry, adoption targets, and challenges to adoption.
  • ESG reporting frameworks and the impacts of ESG initiative adoption on aviation firms' financial statements and reporting practices.  

Learning Objectives

  • Identify the roles of corporate social responsibility (CSR), environmental, social and governance (ESG) reporting within the United States, and the reporting frameworks provided by the Sustainability Accounting Standards Board (SASB).
  • Identify current ESG initiatives within the aviation industry, key metrics, adoption targets, and challenges to adoption and financial reporting practices.
  • Analyze financial reporting guidance put forth by the SASB and other key constituents for current ESG initiatives within the aviation industry.
  • Evaluate the impacts of ESG initiatives on firms' financial statements and the future of continued standardization of ESG reporting guidance within the aviation industry.

Who Should Attend

As ESG and sustainability reporting affects a variety of individuals and departments, professionals working in various capacities across the transportation industry can benefit from this knowledge including:

  • CPAs
  • Aircraft Appraisers 
  • Audit & Assurance Professionals
  • CPAs
  • Aviation Accountants & Accountants
  • Insurance Professionals
  • Executive Management
  • Aircraft Acquisition Managers
  • Tax Professionals
  • Finance Consultants

Continuing Education Units (CEUs)

Embry-Riddle will award the 4.0 Continuing Education Units (CEUs) to each attendee who successfully completes the course.

NASBA Continuing Professional Education

As of January 1, 2025, learners will earn 22 CPE credits in the National Association of State Boards of Accountancy (NASBA) Field of Study: 
  • Business Management and Organization: 15 CPEs
  • Accounting: 7 CPEs
Embry-Riddle Aeronautical University is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org

Course Format

Course delivery will be a Blended Learning offering including both asynchronous and synchronous components comprised of various instructional strategies, such as readings, narrated PowerPoint videos, discussion boards, and synchronous online meetings. The best of both worlds ~ an online asynchronous self-paced course with access to a subject matter expert. Program knowledge level is identified as basic, with no required advance preparation or prerequisites. Requirements include a reliable internet connection to access the course and its materials, access to Microsoft Excel or equivalent spreadsheet-creation software, and approximately 40 hours of study over four weeks. 

In meeting requirements for awarding NASBA CPE Basic credit, student performance is assessed by online discussion participation and quizzes. An overall grade of 70% is required to pass the course and apply it toward the Certificate of Management in Aviation Accounting and Finance. All quizzes provide two attempts. If additional attempts are needed, a request can be submitted to the instructor.

Registration Information

The preferred method of payment is credit-card at the time of registration. If you are paying by another method of payment (wire-transfer, employer voucher, check/PO), please 'Create Profile' from the left menu and then contact Daytona Beach ProEd to submit a registration request. Please note registrations are not guaranteed until payment is received in full.

Cancellation and Refund Policy

A cancellation charge of $50 will be assessed on any standard cancellations. A late cancellation charge of 25% of the course registration fee will be assessed on cancellations occurring within 14 days of the start of the course. For more information regarding administrative policies such as complaints and refunds, please contact our offices at 386 226 2983 or dbproed@erau.edu
For additional information, please review the detailed cancellation, deferment, no-show and refund policies.

Contact Us

For questions on the Certificate of Management in Aviation Accounting and Finance and related courses, please contact dbproed@erau.edu or 386 226 2983. 

 Session Information: D0925-AFSR-O1

Schedule: The course is offered as an online, asynchronous course from September 8 - October 3, 2025, with weekly virtual office hours available. If content is covered during the virtual office sessions, they will be recorded and posted to the course.

Early Bird Fee (Expires 06/10/2025) : $900.00

Additional Information

Contact: Crystal Fornataro
Email: dbproed@erau.edu
Tel: 386.226.2983

Facility Detail

Daytona Beach Campus
Online Course
Embry-Riddle Aeronautical University
Online Course, - 00000