Content, progress and pedagogy of the module

The module introduces students to the key global and European sustainability reporting standards and ESG frameworks, including the ESRS developed by EFRAG, the GRI Standards, IFRS S1 and S2 issued by the ISSB, as well as widely applied frameworks such as TCFD, CDP, and SASB. Particular emphasis is placed on the interconnections between these standards and frameworks, their practical application in corporate reportin and their role within the regulatory architecture of the Corporate Sustainability Reporting Directive (CSRD) and the EU Green Deal. Core concepts such as double materiality, impact materiality and financial materiality are critically examined and linked to the broader discourse on sustainability reporting practices, ESG compliance, and accountability to multiple stakeholder groups.

The module is structured around a problem-based learning (PBL) approach. Students work in groups to investigate real-world cases of corporate sustainability reporting, focusing particularly on double materiality assessments and the implementation of ESG frameworks. Through this inquiry-driven process, students engage with academic literature, regulatory guidance and company disclosures to analyse the quality and implications of sustainability reporting. Lectures provide theoretical input and methodological guidance and group supervision sessions support the problem-solving process.

Progress throughout the module is iterative. Students begin with an exploration of the regulatory landscape and theoretical concepts, move on to applying reporting standards and frameworks and culminate in a group project report and oral examination. This ensures that students continuously link theory with practice and develop both analytical and communicative competences.

Pedagogically, the module combines self-directed group work, critical discussio, and reflection with structured academic inputs. The PBL format encourages students to take responsibility for their own learning, foster teamwork and develop the capacity to critically evaluate and apply sustainability reporting standards and ESG frameworks in complex and dynamic organisational contexts.

Learning objectives

Knowledge

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

• the main global and European sustainability reporting standards and frameworks (ESRS, GRI, IFRS S1/S2, TCFD, CDP, SASB) and their interconnnections
• the concepts of double materiality, impact materialy, financial materiality and their significance in sustainability reporting
• the regulatory architecture of the CSRD, its links to the EU Green Deal, and implications for corporate ESG compliance and ESG reporting practics

Skills

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

• applying sustainability reporting standards and ESG frameworks to analyse the reporting practices of companies,
• conducting crtical evaluations of double materiality assessments as part of organisational reporting obligations,
• synthesising academic literature, regulatory documents and company disclosures to assess sustainability reporting quality and ESG compliance.

Competences

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

• being able to analyse and evaluate evaluate the strategic and regulatory implications of sustainability reporting standards in organisational contexts,
• critically reflect on the effectiveness, limitations and interrelations of global and EU sustainability reporting frameworks in addressing stakeholder and societal needs.
• communicate and defend well-argued positions on sustainability reporting issues in oral and written form, supported by theory, regulation, and practice-based evidence.

Type of instruction

For information see § 17.

Exam

Exams