Registration via LPIS
By adopting the Paris Agreement on climate change and the UN 2030 Agenda for Sustainable Development (the Sustainable Development Goals), governments around the world have committed themselves to fostering a change towards a more sustainable economy. Firms play a major role in this transition and the disclosure of sustainability information enables the measuring, monitoring and managing of firms’ sustainability performance. This course gives an overview of the relevance, nature and practice of corporate sustainability reporting and related concepts. Based on an introduction into the relevance of sustainability for different stakeholders and a critical reflection on the role of accounting in this context, the most common voluntary sustainability reporting standards are discussed (e.g., GRI, ESRS, IFRS Sustainability Reporting Standards, etc.). Next, the current state of and on-going developments in the regulatory environment are assessed with a particular focus on the European Union (e.g., NFRD, CSRD, EU Taxonomy, etc.). The course provides a hands-on approach to sustainability reporting.
After successfully completing this course, students will have the ability to:
- Critically reflect on the underlying theory explaining voluntary sustainability disclosure,
- describe and apply the process steps for establishing a sustainability reporting system (including materiality assessment),
- critically reflect on the role of accounting and reporting for achieving sustainable development,
- describe and apply the most common voluntary sustainability reporting standards including industry-specifics,
- depict the regulatory environment and describe and apply sustainability reporting mandates in Europe.
Throughout the course, classroom exercises and case studies are used to confront students with “real-life” problems. Additional insights are provided from practitioners through keynote speeches on specific topics.
Homework and Presentation (40%), in-class participation (20%), final exam (40%)
(1) Homework and Presentation (40%): Groups of students are assigned to prepare specific cases and present the results in classroom.
(2) In-class participation (20%): Throughout the course, students are asked to participate in classroom exercises and discussions.
(3) Final exam (40%): The final written exam covers the contents of the course.
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