CSR, Integrated and Sustainability Reporting

2021/2022

Content, progress and pedagogy of the module

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.

Learning objectives

Knowledge

The objective is that the student after the module possesses the necessary knowledge on:

  • the definition of Integrated Report and the main contents.
  • the definition of Sustainability Report and the main contents.
  • the most important frameworks for Integrated Reporting and Sustainability Reporting.

Skills

The objective is that the student after the module possesses the necessary skills in:

  • understanding and preparing the Integrated report of a company.
  • understanding and preparing the Sustainability report of a company.
  • evaluating and critically interpreting the disclosures made by firms in Integrated and Sustainability reports.

Competences

The objective is that the student after the module possesses the necessary competences in:

  • identifying, analysing and solving general and specific issues regarding sustainability and integrated reporting.
  • understanding the informative needs of investors and other stakeholders, standard setters and professional bodies.
  • preparing and providing non-financial information relevant for depicting the overall description of a company.

Type of instruction

For information see § 17.

Exam

Exams

Name of examCSR, Integrated and Sustainability Reporting
Type of exam
Oral exam based on a project
Group examination with max. 4 students.
ECTS10
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentThe criteria of assessment are stated in the Examination Policies and Procedures

Facts about the module

Danish titleCSR, bæredygtighed og integreret rapportering
Module codeKAREV202111
Module typeProject
Duration1 semester
SemesterAutumn and Spring
2 year: The module is placed in the fall.
4 year: The module is placed in the fall and the spring.
ECTS10
Language of instructionEnglish
Location of the lectureCampus Aalborg
Responsible for the module

Organisation

Study BoardStudy Board of Auditing
DepartmentAAU Business School
FacultyThe Faculty of Social Sciences