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