The purpose of this course is to familiarize students with sustainability or non-financial reporting.
Students will learn about the fundamental concepts of sustainability reporting and how sustainable development issues influence company accounting and reporting practices. International initiatives to regulate sustainability reporting (ISSB, GRI, ESRS etc.) and their differences and common points will be discussed. Some novel approaches to integrate financial and sustainability information in a single set of integrated statements will be presented, such as the E-liability approach. The course content will be illustrated by real-life company sustainability statements.
