Sustainability is the most pressing concern in this century and internal and external sustainability reporting is an important pillar for corporate sustainability management. As Corporate Social Responsibility (CSR), and the need for integrated reporting as a tool for investors and stakeholders has become more relevant and popular, knowledge of the key concepts and frameworks for sustainability reporting has also become more relevant for those who prepare and assess accounts and others forms of business reporting.
The module provides the students with knowledge of the basic concepts, frameworks and challenges in the practice of sustainability reporting. It covers the topics of CSR, sustainability and integrated reporting, providing an introductory overview of the field and fostering students understanding of the possibilities and challenges of accounting for, measuring outcomes, reporting, and assuring corporate sustainability practices. The module looks at the current issues, challenges, and future trends in sustainability reporting and the various regulations and standards that provide the general principles and relevant goals for internal and external reporting.
Students are encouraged to apply various methods, both qualitative and quantitative, in analysing the topics of sustainability and integrated reporting and offered an overview of the relevant literature in preparing their projects.
Students can choose to direct the focus of their learning to the field of internal sustainability reporting, external sustainability reporting, or relevant auditing practices in the field.
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. The student may also choose to write the project alone.
|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 Economics and Business Administration|
|Department||Aalborg University Business School|
|Faculty||Faculty of Social Sciences and Humanities|