22E29100 - Accounting for Sustainability, Lecture, 24.10.2022-7.12.2022

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Please note! Course description is confirmed for two academic years, which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.

LEARNING OUTCOMES

The main objective of this course is to foster students understanding about the opportunities and challenges of accounting for corporate sustainability practices in terms of reporting, assuring, and measuring outcomes.

After completing the course, a student will be able to

  • explain the relevance of accounting for corporate sustainability
  • explain the potential reasons for and consequences of sustainability reporting
  • apply relevant sustainability reporting frameworks and standards
  • critically analyze sustainability reporting of an organization
  • explain the key elements of sustainability reporting assurance
  • identify and assess environmental, social and governance (ESG) material issues  
  • measure and evaluate sustainability performance of an organization
  • use ESG ratings and ranking for performance evaluation

This course also aims to improve students’ skills related to communicating ideas clearly, concisely, logically and effectively both verbally and in writing.

Credits: 6

Schedule: 24.10.2022 - 07.12.2022

Teacher in charge (valid for whole curriculum period):

Teacher in charge (applies in this implementation): Eduardo Schiehll, Emma-Riikka Myllymäki

Contact information for the course (applies in this implementation):

Questions about the course should be asked primarily

  • during the class
  • in the course website in MyCourses

CEFR level (valid for whole curriculum period):

Language of instruction and studies (applies in this implementation):

Teaching language: English. Languages of study attainment: English

CONTENT, ASSESSMENT AND WORKLOAD

Content

  • valid for whole curriculum period:

    The course covers both the key concepts and the practice of corporate sustainability in the modern organization, with a focus on sustainability reporting and performance assessment. Through various teaching materials and learning activities, students will apply sustainability frameworks to business practice, and analyze organizations’ reporting practices and performance. This course, therefore, aims to offer a holistic and comprehensive approach to accounting for sustainability, which is valuable in work life of both accounting and sustainability experts. Intensive participation in class teaching is necessary in order to succeed in the course.

  • applies in this implementation

    The major topics covered in the course include

    • the link between corporate sustainability and accounting
    • the potential reasons for and consequences of sustainability reporting
    • sustainability reporting landscape
    • the quality of sustainability reporting
    • sustainability reporting assurance
    • measuring and evaluating ESG performance
    • financial materiality of ESG issues
    • understanding and using ESG ratings

Assessment Methods and Criteria

  • valid for whole curriculum period:

    Grounds for evaluation: examination, team assignments, and individual assignments

  • applies in this implementation

    Weight of the exam is 40%

Workload

  • valid for whole curriculum period:

    Total 160 h, including

    - Contact teaching

    - Independent studying, readings

    - Individual assignments

    - Teamwork

    - Exam (3h)

DETAILS

Substitutes for Courses
Prerequisites
SDG: Sustainable Development Goals

    8 Decent Work and Economic Growth

    12 Responsible Production and Consumption

    13 Climate Action

FURTHER INFORMATION

Further Information

  • valid for whole curriculum period:

    The course includes mandatory pre-assignment

    Teaching Language : English

    Teaching Period : 2022-2023 Autumn II
    2023-2024 Autumn II

    Enrollment :

    Registration for courses: in Sisu

     

Rules of Conduct - Students´ Rights and Responsibilities (in force from 1 August 2020)

Aalto University Code of Academic Integrity and Handling Violations Thereof