- Understanding the funding issues of sustainability of a business, and of sustainability reporting - Gaining familiarity with the primary ESG reporting models - Understanding stakeholder expectations for transparency, accountability, data and rigor - Learning about Socially Responsible Investing (SRI) and ESG investing - Gaining an understanding of Materiality and Stakeholder Engagement as it relates to ESG
Expected Outcomes: - Students will be more prepared to evaluate, lead or support implementation of a corporate ESG reporting program - Students will develop familiarity with and practical uses of reporting frameworks, tools and platforms - Students will identify ways to improve data, reporting and accountability programs to meet stakeholder expectations and drive business value
Course Prerequisites
Basic knowledge of accounting reporting systems, management theory and corporate organisation issues.
Teaching Methods
The coursework will be grounded in academic frontal lectures that present main theoretical issues, accompanied by case studies and group/team work assignments on specific topics. Flipped classroom will also be experienced. Students will be engaged in ublic/group presentations
Assessment Methods
During the course students will be engaged in two teamwork assignments, that will contribute to the final grade (each assignment makes up 20% of the final mark). To complete the evaluation, students will take the exam in the ordinary exam sessions; the exam is written and comprises 10 multiple choice questions + 2 open questions. 1° Assignment: 20% 2° Assignment: 20% Multiple choice: 40% Open questions: 20%
Contents
This course presents and unravels the funding pillars of corporate reporting frameworks and guidelines as far as sustainability is concerned. From Global Reporting Initiative (GRI) to Carbon Disclosure Project (CDP), Task Force on Climate-related Financial Disclosures (TCFD), Sustainability Accounting Standards Board (SASB) and more, the course offers an introduction to the world of sustainability and non financial reporting, giving students tools and insights to understand how companies and managers design and implement an ESG reporting program.
Course Language
English
More information
Course Materials “Making Sustainability Stick: The Blueprint for Successful Implementation”. Kevin Wilhelm, Pearson 2014. Articles and other materials uploaded on the e-learning platform.
