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
valid for whole curriculum period:
Prerequisites
valid for whole curriculum period:
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 IIRegistration:
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