Modulhandbuch (Module manual)
| M.184.5290 Advanced Sustainability Reporting | |
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| (Advanced Sustainability Reporting) |
| Koordinator (coordinator): | Prof. Dr. Daniel Reimsbach |
| Ansprechpartner (contact): | Prof. Dr. Daniel Reimsbach (daniel.reimsbach[at]upb.de) |
| Credits: | 5 ECTS |
| Workload: | 150 Std (h) |
| Semesterturnus (semester cycle): | WS |
| Studiensemester (study semester): | 1-4 |
| Dauer in Semestern (duration in semesters): | 1 |
| Lehrveranstaltungen (courses): | ||||||
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| Nummer / Name (number / title) |
Art (type) |
Kontaktzeit (contact time) |
Selbststudium (self-study) |
Status (P/WP) (status) |
Gruppengröße (group size) | |
| a) | K.184.52901 / Advanced Sustainability Reporting | Vorlesung | 30 Std (h) | 45 Std (h) | P | |
| b) | K.184.52902 / Advanced Sustainability Reporting - Übung | Übung | 15 Std (h) | 60 Std (h) | P | |
| Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
| Keine | ||||||
| Empfohlene Voraussetzungen (prerequisites): |
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M.184.2227 FA 1: Grundlagen des externen Rechnungswesens nach HGB M.184.2267 FA 3: Introduction to international financial reporting) FA 5: Anhang, Lagebericht, Nachhaltigkeitsberichterstattung SAR 1: Sustainability Accounting and Reporting
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| Inhalte (short description): |
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Corporate sustainability reporting has evolved from a voluntary activity to a widely regulated field. This course aims to provide in-depth knowledge of the theoretical basis of sustainability reporting and to analyze current dynamic developments in actual reporting practices and policymaking. This involves developing a thorough understanding of the historical development of (voluntary) sustainability reporting, and of current and planned regulations, standards, and frameworks. International sustainability reporting institutions such as the Global Reporting Initiative, the Taskforce of Climate-related Financial Disclosure, or the International Sustainability Standards Board and their recommendations and guidelines are introduced. The European Union has been particularly instrumental in promoting regulations on sustainability reporting, and therefore the course analyzes in-depth the Non-Financial Reporting Directive (NFRD) and the recent Corporate Sustainability Reporting Directive (CSRD). Throughout the course, showcases of companies' sustainability reports are presented and discussed and academic research is mobilized to critically reflect on current (and future) developments in the field. |
| Lernergebnisse (learning outcomes): |
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| Fachkompetenz Wissen (professional expertise): |
| Studierende... · know the theoretical foundations of voluntary and mandatory sustainability reporting. · Are familiar with the historical development of (voluntary) sustainability reporting, and of current and planned regulations, standards, and frameworks. · gain insights into the most important academic articles in the field of sustainability reporting that have shaped the academic discussion in the last decades.
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| Fachkompetenz Fertigkeit (practical professional and academic skills): |
| Studierende... · can identify and handle the current sustainability reporting requirements for different types of companies in different jurisdiction. · are in command of the current research in the field of sustainability reporting. · can identify relevant research gaps and develop own research ideas related to sustainability reporting. |
| Personale Kompetenz / Sozial (individual competences / social skills): |
| Studierende... · independently build learning groups to repeat and deepen knowledge that was presented in the lecture. · actively discuss the case studies and academic articles presented in the lecture and the tutorial.
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| Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
| Studierende... · apply ESRS and IFRS rules on typical sustainability issues and topics independently. · critically participate in discussions about the still dynamic and changing landscape of sustainability reporting. · strengthen their research skills.
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| Prüfungsleistungen (examinations) | |||
|---|---|---|---|
| Art der Modulprüfung (type of modul examination): Modulabschlussprüfung | |||
| Art der Prüfung (type of examination) |
Umfang (extent) |
Gewichtung (weighting) | |
| a) | Klausur | 60 Min. | 100.00 % |
| Studienleistung / qualifizierte Teilnahme (module participation requirements) |
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| Nein |
| Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations) |
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| Keine |
| Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points) |
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| Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist |
| Gewichtung für Gesamtnote (calculation of overall grade) |
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| Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1) |
| Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes) |
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| M.Sc. International Business Studies M.Sc. Betriebswirtschaftslehre M.Sc. International Economics and Management M.Sc. Management Information Systems M.Sc. Wirtschaftsinformatik M.Sc. Wirtschaftspädagogik M.Ed. Wirtschaftspädagogik M.Sc. Taxation, Accounting and Finance M.Sc. Management |
| Umfang QT (participation requirements): |
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| Lernmaterialien, Literaturangaben (learning material, literature): |
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| Teilnehmerbegrenzung (participant limit): |
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| Keine |
| Sonstige Hinweise (additional information): |
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Sprache: Englisch Lernmaterialien, Literaturangaben (learning material, literature): Laine, Tregida, Unerman: Sustainability Accounting and Accountability, 3. Auflage 2021 Hahn, R. (2022). Sustainability Management: Global Perspectives on Concepts, Instruments, and Stakeholders. Rüdiger Hahn. ESRS und IFRS Sustainability Standards in draft- and final version Topical academic articles
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