22E29100 - Accounting for Sustainability, Lecture, 1.11.2021-13.12.2021

Topic outline

• Classes
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    1.11. Monday: Introduction (Myllymäki) Folder

    Not available unless: You are a(n) Student
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    3.11. Wednesday: Reporting landscape (Myllymäki) Folder

    Not available unless: You are a(n) Student
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    8.11. Monday: Report content (Myllymäki), tutorial sessions Folder

    Not available unless: You are a(n) Student
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    10.11. Wednesday: Reporting quality (Myllymäki) Folder

    Not available unless: You are a(n) Student
  • 

    15.11. Monday: Reporting quality (Myllymäki), tutorial sessions Folder

    Not available unless: You are a(n) Student
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    17.11. Wednesday: Research and Regulation (Myllymäki) Folder

    Not available unless: You are a(n) Student
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    22.11. Monday: Evaluating ESG performance (Schiehll) Folder

    Not available unless: You are a(n) Student

    Topic: ESG Performance

    Introduction to:

    • ESG Risks

    • ESG Opportunities

    • ESG Materiality

    CORE READING:
    

    From Transparency to Performance: Industry-based Sustainability reporting on Key-Issues. The Hauser Center for Nonprofit Organizations & Initiative for Responsible Investment

    
    

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    24.11. Wednesday: Carbon Footprint (Schiehll) Folder

    Not available unless: You are a(n) Student

    Topic: Carbon Footprint Metrics and Analysis

    Learning objectives:

    •       Identify the principles and assumptions of carbon footprint calculations

    •       Calculate the carbon footprint of an organization and a product, or service

    •       Understand the metrics related to GHG emissions

    CORE READINGS: Corporate Greenhouse Gas Accounting: Carbon Footprint Analysis. UV2027 – Darden Business Publishing

    
    

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    29.11. Monday: First tutorial sessions Folder

    Not available unless: You are a(n) Student

    3 periods of 60 min discussion/ Max 6 teams per period Content of discussion (in preparation for Team Assignment Part 2): Identifying the SASB Standards for your case company Validating ESG material issues for your case company Identifying ESG performance metrics for financially material issues Collecting data for selected ESG metrics

    TOPIC: ESG materiality

    Suggested video: 

    Web site for more ressources about SASB: https://www.sasb.org

    What is SASB? 
    

    What is SASB Materiality Map? And How to use it? 
    

    What is Sustainable Industry Classification System (SICS)?

    Identifying the SASB Standards for your case companies

    Validating ESG material issues for your case companies

    
    
    

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    01.12. Wednesday: Frito Lay & ESG Ratings (Schiehll) Folder

    Not available unless: You are a(n) Student

    This class is divided into two parts:

    First part: Discussion based on the Individual Assignment, the Frito-Lay North America.

    Your handout is due to 01.12, before class, at 14:00. The case document and instructions, are also available under "Assignments" 

    Second part: Introduction to ESG Ratings and use of data from MSCI ESG Ratings

    
    

    
    

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    07.12. Tuesday: Evaluating ESG performance (Schiehll) Folder

    Not available unless: You are a(n) Student

    TOPIC: Evaluating ESG performance

    • Using MSCI ESG Ratings
    • Evaluating ESG ratings of your case company
    • Analyzing ESG metrics

    
    
    
    

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    08.12. Wednesday: Second tutorial sessions (Schiehll) Folder

    Not available unless: You are a(n) Student

    3 periods of 60 min discussion/ Max 6 teams per period

    Content of discussion (in preparation of Team Assignment Part 2):

    Final assessment of your case companies

    Link between performance and disclosure

    Exploring “other” factors explaining ESG performance
    

    TOPIC: ESG ratings and performance metrics
    

    • Identifying ESG performance metrics
    • Collecting data for selected ESG metrics
    • Building a framework for assessing and comparing ESG performance of YOUR CASE COMPANY.