The main objective of this course is to foster students’ skills in practically applying the reporting requirements of mandatory EU legislation. Throughout the course, students work in groups on three case studies requiring them to develop viable solutions to specific sustainability reporting problems. For that purpose, the course provides a deep dive into selected topics surrounding sustainability reporting, serving as a bridge between theoretical knowledge and practical application. The case study presents unique challenges, allowing students to develop critical problem-solving skills and foster an understanding of sustainability reporting within diverse organizational contexts. At the end of this course, students will have improved their sustainability reporting skills in a dynamic and practical learning environment, ready to apply their knowledge in practice.

Our partner companies providing the case studies are BDO, EY and PwC.

Professional skills:

• Be able to apply specific sustainability reporting requirements such as those under the ESRS and the EU Taxonomy in a “real-life” setting.
• Be able to apply the reporting requirements in organizations of different sizes and industries.
• Be able to recognize and account for industry-specific sustainability aspects.

Social and personal skills:

• Be able to collaborate effectively with a team of fellow students over the course of the semester.
• Be able to decompose a case study into adequate work packages, including accurate contextualization, structuring and analyzing of these work packages and developing potential solutions.
• Be able to critically reflect and discuss the challenges, problems and shortcomings of sustainability reporting requirements in a specific context.
• Be able to communicate these problems and solutions clearly, concisely, logically and effectively, both verbally and in writing.

Skills in scientific work:

• Be able to use adequate methodologies to describe and analyze a defined problem and develop potential solutions, including critical reflections.
• Be able to draft a written report that provides an analysis of and solution for a clearly defined problem, following a coherent structure and line of reasoning and by using proper academic language and adequate references.

At least 80% attendance required in classes (100% desired)

The course is designed to encourage an interactive and collaborative learning environment. Students are organized into teams, each of which receives detailed information about a specific case study at the beginning of each lecture. The teams are responsible for independently developing and presenting solutions to these cases. Throughout the preparation process, course instructors are available to provide guidance and answer questions as they arise. The course emphasizes active participation through discussions and presentations, encouraging students to engage deeply with the material.

• Case Study 1: EU Taxonomy (30%)
• Case Study 2: GHG Accounting (35%)
• Case Study 3: Double Materiality Assessment (35%)

All case studies consist of a presentation and a written report and are carried out in groups of students.

In order to pass the course, students are required to achieve more than 50% of the total reachable points. The detailed grading scheme is the following:

1 > 88%, 2 > 76%, 3 > 63%, 4 > 50%

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