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Corporate Sustainability Reporting

  • Teacher(s):   G.Melloni  
  • Course given in: English
  • ECTS Credits: 3 credits
  • Schedule: Spring Semester 2020-2021, 2.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance
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Objectives

This course offers an introduction to corporate sustainability reporting and in particular to social, environmental and integrated reporting.

The learning objectives are to develop knowledge and skills useful to critically evaluate motivations and effects of corporate sustainability reporting and to identify and define related issues and challenges. It also develops an understanding of the specialistic forms of reporting including triple bottom line reporting, integrated reporting, sustainable development goal reporting and climate change related financial disclosure.

After this course, students will develop an understanding of the foundations of corporate sustainability reporting drawing upon fundamental accounting theories and practices.

Contents

Topics covered include:

  1. Reporting on corporate sustainability: fundamentals
  2. Motivations and effects of corporate sustainability reporting
  3. Issues and challenges on corporate sustainability reporting
  4. Triple Bottom Line reporting
  5. Integrated reporting
  6. Sustainable Development Goals reporting
  7. Climate change related financial disclosure

References

Relevant readings will be provided by the instructor.

Pre-requisites

None.

Evaluation

First attempt

Exam:
Written 1h15 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

First attempt

Evaluation: Written exam (50%), group coursework (40%), class participation (10%)

Exam: Written 1h15 hours

Documentation: Allowed with restrictions (1 A4 double-sided sheet)

Calculator: Allowed with restrictions (Scientific or 4-function calculator as per HEC guidelines)

Retake

Exam:
Written 1h15 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Retake

Evaluation: Written exam (50%), group coursework (40%), class participation (10%)

Exam: Written 1h15 hours

Documentation: Allowed with restrictions (1 A4 double-sided sheet)

Calculator: Allowed with restrictions (Scientific or 4-function calculator as per HEC guidelines)



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