Content, progress and pedagogy of the module

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.

Learning objectives

Knowledge

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

• current challenges and trends that companies experience within the field of sustainability reporting
• the main regulatory frameworks for integrated and sustainability reporting
• dominant theories and concepts within the field of sustainability and integrated reporting

Skills

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

• orient in relevant academic and practice-related literature in the field,
• apply qualitative and/or quantitative research methods in analysing sustainability reporting challenges in practice,
• discuss professional issues related to sustainability reporting.

Competences

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

• being able to analyse and evaluate the dynamic underpinning of internal and external reporting processes, which are relevant to the management of sustainability internally or form a better overview of a company to external stakeholders,
• present one’s own views on sustainability reporting theories and concepts supported by argumentation and practical evidence.

Type of instruction

For information see § 17.

Exam

Exams