Study Guide

Learning outcomes

The student is able to
- understand what the main contents of sustainability reports is and what is required from companies to include in their report
- EU regulations such as EU taxonomy
- understand the Non-Financial Reporting Directive (NFRD)
- understand the forthcoming Corporate Sustainability Reporting Directive (CSRD)
- sustainability reporting in accordance with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD)
- know the Global Reporting Initiative (GRI) standards

Implementation and methods of teaching

Sustainability reporting is a virtual course through which students will learn what is included in the reports of companies. What regulations companies should follow in writing their reports. What are the best practices and what are the challenges. Throughout different case examples, students will learn the different companies' strategies towards sustainability, decision making as well as the implementation and follow up the reports.
Each session of the course includes group work and assignments for better understanding and reviewing the topics that have been discussed.
In addition there will be individual assignments to pass this course.
The individual and group work assignments counts 40% of the final grade.
The final project is 50% of the final grade and is done in the group of 4-5 students.
More detailed description of the teaching material will be provided in the introduction of the first session.

Timing and attendance

This Course is held during Autumn semester 8.10. - 17.12.2024 (update 16.8.).
Active participation of the course is 10% of the final grade.

Learning material and recommended literature

This course is taught based on different scientific books, articles and resources. The course materials will be uploaded after each session in moodle and the additional learning material will be provided for the students' interest in the topic and further learning

Alternative completion methods

Can be discussed with the instructor. Students should inform the teacher ASAP to discuss.

Exam retakes

No Exam

Learning environment

Online learning platform, ZOOM and Teams.

Student time use and work load

The average work load for this course is estimated to be 135 hours (5 ECTS). The main part of the study module´s work load consists of independent and group work, about 115 hours (including individual assignments and final group work). The time allocation for contact learning is about 20 hours.

Contents

Sustainability Reporting is a virtual course through which you will learn
- What sustainable business is?
- Definition of corporate social responsibility?
- Eu Taxonomy, GRI standards, CDP scoring
- CSR standards, SASB index, ISO 26000, ISO 14001
- What are Scopes 1, 2 and 3 of Carbon Emissions?
- Sustainability reporting process

Assessment criteria

less than 50p is fail 0
Grade 1: 50 - 59 p
Grade 2: 60 - 69 p
Grade 3: 70 - 79 p
Grade 4: 80 - 89 p
Grade 5 requires a minimum of 90 p

Assessment scale

1-5