22E29100 - Accounting for Sustainability, Lecture, 24.10.2022-7.12.2022
Kurssiasetusten perusteella kurssi on päättynyt 07.12.2022 Etsi kursseja: 22E29100
Osion kuvaus
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24.10. Monday: Introduction (Myllymäki) Kansio
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26.10. Wednesday: Sustainability themes + The reasons for and consequences of sustainability reporting (Myllymäki) Kansio
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27.10. Thursday: Sustainability reporting landscape (Myllymäki) Kansio
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2.11. Wednesday: Sustainability reporting quality (Myllymäki) Kansio
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3.11. Thursday: Future of sustainability reporting - interview with a guest (Myllymäki) Kansio
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9.11. Wednesday: Tutorial sessions (Myllymäki) Tehtävä
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Mon 14.11.2022 / Value proposition, ESG issues and financial materiality I (Schiehll) Kansio
Topic: ESG Performance
Learning goals:
- Recognizing financial materiality in the context of ESG information
- Understanding the link between ESG issues and business “value drivers”
- Familiarizing with SASB industry specific standard of your case company
- Identifying and building a financial materiality matrix for your case company
- Recognizing how ESG issues become financially material to corporations and their investors
Teaching notes: (Available in week 4)
Before class recommended readings:
IRI_Transparency-to-Performance.pdf
SASB Standard for the industry of your case company (Available on MyCourse with Assignments material)
Other support material:
KPMG_materiality-assessment.pdf
Materiality matters.pdf
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Wed 16.11.22 / Value proposition, ESG issues and financial materiality (II) (Schiehll) KansioTopic: ESG Performance
In class discussion based on your analysis of your case company, Assignment Part 1.
Learning goals:
In small groups, which are formed based on the company you analyzed, discuss, and corroborate your conclusions about:
Your case company’s (strategy) value proposition
Your case company’s operations impact people and planet:
Your case company’s financially material issues
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Mon 21.11.22 / ESG metrics and Performance Evaluation I (Schiehll) Kansio
Topic: ESG Performance
Learning goals:
· Understanding key metrics of Governance (G) quality: Ownership, Board of directors, Executive compensation
· Identifying key performance metrics to assess Environmental (E) and Social (S) issues
· Differentiating risks from opportunities (negative vs positive externalities)
· Collecting data to measure performance on Environmental (E) and Social (S) issues
· Analyzing data to evaluate performance on Environmental (E) and Social (S) issues
Teaching notes: (Available in week 5)
Before class recommended reading:
SASB Standard for the industry of your case company (available with the material for the assignment)
jetblue-sasb-tcfd-2017.pdf
Other support material:
WEF_Creating_effective_climate_governance_on_corporate_boards.pdf
ESG_risks_and_oppty_2019223.pdf
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Wed 23.11.22 / ESG metrics and Performance evaluation II (Schiehll) Kansio
Topic: ESG Performance
In class discussion based on your analysis of your case company, Assignment Part 2.
Learning goals:
In small groups, which are formed based on the company you analyzed, discuss, and corroborate your assessment about:
Your case company’s Governance (G) structure
Your case company’s Environmental and Social (E&S) performance
Your case company key Environmental (E) and Social (S) performance metrics
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Mon 28.11.22 / ESG ratings I (Schiehll) Kansio
Topic: ESG Performance
Learning goals:
. Understanding ESG ratings and rankings: purpose, methodology and interpretation
. Using ESG data items, scores, and weights
. Integrating ESG scores into performance evaluation
. Linking ESG performance to financial performance
. Using ESG ratings for assessing a case company
Teaching notes: (Available in week 6)
Before class recommended reading:
MSCI ESG Ratings Methodology - Executive Summary (2019).pdf
MSCI issues template.pdf
Other support material:
2018-11_MSCI ESG Research_Insight_How Markets Price ESG.pdf
Why and How Investors use ESG Information?
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Wed 30.11.22 / ESG ratings II (Schiehll) Kansio
Topic: ESG Performance
In small groups, which are formed based on the company you analyzed, discuss, and corroborate your responses to the Part 3 of the assignment.
Learning goals:
Assessing ESG Performance of your case company
Linking ESG and financial performance of your case company
Before class recommended reading:
2018-11_MSCI ESG Research_Insight_How Markets Price ESG.pdf
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