Entry requirements

30 credits within any main subject

Learning outcomes

After completing the course, students should be able to

• evaluate regulations and rules related to sustainability reporting to choose the appropriate and applicable ones for a company as per reporting boundaries,
• create a sample draft integrated report structure using one of the two key Integrated Reporting frameworks (ESRS or IFRS-ISSB) and relevant guidelines from the Global Reporting Initiative (GRI) 2022,
• explain how an Integrated Report will comply with third party audit and reasonable assurance requirements,
• describe the Science Based Targets initiative (SBTi) Net-Zero Standard and discuss how it can be applied to a company's business model, value chain, strategy and targets.

Content

The baseline of climate, application of the Sixth Assessment Report from the Intergovernmental Panel on Climate Change (IPCC AR6) to companies. EU Green Deal and the Corporate Sustainability Reporting Directive (CSRD). Sustainability Strategy, ESG North Star Goals, Targets and KPIs. Global Reporting Initiative (GRI) Standards and Content Index. Integrated Reporting and structures as per Frameworks of European Sustainability Reporting Standards (ESRS) and International Financial Reporting Standards from the International Sustainability Standards Board (IFRS-ISSB) . Audit and Assurance Readiness of Integrated Reporting. Science Based Targets initiative (SBTi), Net Zero and carbon accounting, carbon budgeting and carbon offsets.

Instruction

Lectures and supervision of hand in assignments

Assessment

Written assignments with written peer review.

If there are special reasons for doing so, an examiner may make an exception from the method of assessment indicated and allow a student to be assessed by another method. An example of special reasons might be a certificate regarding targeted pedagogical support from the university's disability coordinator.