Accounting for Sustainability
After completing the course, students have an excellent knowledge of the role of accounting for the sustainability of businesses. They will develop an understanding of the underlying economics how corporate transparency can help to tackle urgent environmental and social challenges.
While CSR reporting has been voluntary for a long time, more and more countries have made sustainability reporting mandatory in recent years or contemplate to do so. The urgent fight against climate change and health and safety issues in global supply chains are key drivers for this development. In the EU, the Corporate Sustainability Reporting Directive (CSRD) will significantly a) extend the scope of firms required to report about their CSR performance, b) broaden and standardize the contents and c) introduce a mandatory audit. At the same time, the ISSB is developing IFRS Sustainability Disclosure Standards as a global baseline for sustainability reporting. Firms are not only challenged with new reporting requirements, but also encouraged to make their business models more sustainable, to consider sustainability in their management control systems and to establish internal data collection processes.
In this course, participants shall gain an in-depth understanding of current developments in sustainability accounting and reporting. The course is delivered as a lecture with integrated tutorials and guest lectures by practitioners.
Lecture and Tutorial
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