The module provides the students with the fundamentals of the main contents of Integrated Reporting and Sustainability Reporting. The capability to read an Integrated Report allows users of financial statements to understand businesses and provide context to financial information in order to make informed decisions. In light of the increasing relevance and popularity of the issues of Corporate Social Responsibility (CSR) and the need for integrated reporting as a tool to inform investors and to address stakeholders, the knowledge of the main contents and frameworks of integrated and sustainability reporting becomes more relevant for those preparing and evaluating the financial statements and other corporate reports.
Hence, the module provides an understanding of the concepts and relevant issues of CSR and integrated and sustainability reporting, providing a critical perspective and insights on the contemporary issues in the field. The module goes through the motivation and the basis for preparing sustainability reports and the different standards (e.g. GRI, SASB) that identify the general principles and key performance measures for reporting.
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competences in:
For information see § 17.
|Name of exam||CSR, Integrated and Sustainability Reporting|
|Type of exam|
Oral exam based on a projectGroup examination with max. 4 students.
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Danish title||CSR, bæredygtighed og integreret rapportering|
|Semester||Autumn and Spring
2 year: The module is placed in the fall.
4 year: The module is placed in the fall and the spring.
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Auditing|
|Department||AAU Business School|
|Faculty||The Faculty of Social Sciences|