Course content

This is a preliminary description. An updated course description will be available before the autumn semester 2025.

The course is mandatory for students admitted to Master in accounting and auditing (MRR) in autumn 2024 or later.

Content

• background demand for sustainability information
• disclosure theory related to sustainability reporting
• legal requirements and reporting standards related to the preparation of annual and consolidated sustainability reporting in accordance with national and international regulations specifically, requirements from EU, e.g., European Sustainability Reporting Standards (ESRS)
• enforcement, institutional impact and governance
• sustainability reporting process and stakeholder engagement
• due diligence processes with regard to sustainability matters
• Sustainability performance measurement and information usefulness for financial markets
• ethical considerations and transparency in reporting: Disclosure quality and greenwashing

Learning outcome

Knowledge

The students should be able to:

• Understand the principles, requirements, and concepts of sustainability reporting
• Identify current trends and emerging issues in sustainability reporting
• Identify the risk information related to sustainability activities

Skills

• discuss and suggest solutions to sustainability reporting problems
• evaluate the materiality analysis and decision making in the reporting process
• analyze sustainability reports and evaluate their quality

Learning methods and activities

tba before autumn 2025

mandatory participation, group work and presentations

Further on evaluation

tba before autumn 2025

Specific conditions

Recommended previous knowledge

The course requires a basic understanding of financial markets, investor behaviour, knowledge of accounting theory and knowledge and skills in financial reporting. Knowledge of company law and familiarity with corporate governance is also necessary.

Required previous knowledge

There are no formal prerequisites, but you must have the right to study on a study program where the subject is offered. If you are not a student on the master's program in accounting and auditing, you should ensure that you have the recommended prior knowledge.

Course materials

tba