Content, progress and pedagogy of the module

Sustainability represents one of the most pressing concerns in the twenty-first century and internal and external sustainability reporting forms an important pillar for ESG management. As Corporate Social Responsibility (CSR) initiatives, ESG reporting and the demand for better communication with investors and other stakeholders continue to expand,  knowledge regarding key concepts, standards, and frameworks for sustainability reporting becomes increasingly critical for preparers, auditors, and evaluators of corporate accounts and other forms of business reporting.

The module focuses on the core concepts, frameworks and challenges associated with the practice of ESG measurement and sustainability reporting. It addresses the topics of CSR, sustainability, and integrated reporting, providing an introductory overview of the field. Emphasis is placed on  fostering students’ understanding of the opportunities and challenges in accounting for, measuring outcomes, reporting, and assuring corporate sustainability practices. The module critically engages with the contemporary issues, emerging challenges, and future trends in sustainability reporting, while also examining the possible impacts of various regulations and standards that establish guiding principles and objectives for internal and external sustainability reporting.

Students are encouraged to apply various methods, qualitative and quantitative, in analysing the topics of sustainability and integrated reporting and are provided with an overview of the academic and professional literature in preparing their projects.

Depending on their interests, students may focus their learning on internal sustainability reporting, external sustainability reporting, or assurance and auditing practices in the ESG domain.

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 underpinnings of internal and external reporting processes, which are relevant to the management of sustainability internally or to 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