22E29100 - Accounting for Sustainability, Lecture, 23.10.2024-4.12.2024

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
  • 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: 23.10.2024 - 04.12.2024

Teacher in charge (valid for whole curriculum period):

Teacher in charge (applies in this implementation): Marwaha

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

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.

Assessment Methods and Criteria

  • valid for whole curriculum period:

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

Workload

  • valid for whole curriculum period:

    Total 160 h, including

    - Contact teaching

    - Independent studying, readings

    - Individual assignments

    - Teamwork

    - Exam

DETAILS

Study Material

  • valid for whole curriculum period:

    Readings will be announced in the syllabus.

Substitutes for Courses
Prerequisites
SDG: Sustainable Development Goals

    8 Decent Work and Economic Growth

    12 Responsible Production and Consumption

    17 Partnerships for the Goals

FURTHER INFORMATION

Further Information

  • valid for whole curriculum period:

    Teaching Language: English

    Teaching Period: 2024-2025 Autumn II
    2025-2026 Autumn II

    Registration:

    A maximum of 80 students can be accepted to the course. If more students have enrolled by the enrolment deadline than can be accepted on the course, priority will be given to students based on their study right 1. Master's degree students in Accounting 2. students of the Master's Programme in Creative Sustainability 3. all other students

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

Aalto University Code of Academic Integrity and Handling Violations Thereof