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Instructors: Dr. Blerita Korca
Event type:
Seminar
Org-unit: Corporate Management & Economics
Displayed in timetable as:
Sustain. Acc.
Hours per week:
3
Credits:
6,0
Location:
Campus der Zeppelin Universität
Language of instruction:
Englisch
Min. | Max. participants:
5 | 35
Priority scheme: Standard-Priorisierung
Course content:
March 08, 2024
The foundation of sustainability accounting & reporting
• The emergence of the CSR term, the Triple Bottom Line, Sustainable Development
• Rationales/drivers of sustainability reporting
• The role of accounting and how the conventional accounting does not address sustainability-related issues
March 09, 2024
The emergence of sustainability reporting standards
• The evolution of sustainability reporting from being a voluntary practice to becoming more institutionalized
• The emergence of reporting standards such as the GRI, SASB, CDP, and TCFD
March 22, 2024
The development of regulations in sustainability reporting
• How sustainability reporting emerged from being a voluntary practice to becoming mandatory in many countries worldwide
• Regulations worldwide
• New developments in the EU and in the US in terms of sustainability reporting
March 23, 2024
Data availability and comparability in sustainability reporting
• Investors as one of the main users of sustainability reporting
• The need for international alignment and comparability
• ESG data providers
April 19, 2024
Environmental Management Accounting & Carbon Accounting
• Exercises on Material Flow Cost Accounting
• Calculating Carbon Emissions
April 20, 2024
Possibility to have a guest speaker from practice
Re-cap of material, questions & answers
Educational objective:
Upon completion, students have the opportunity to learn the following:
• How accounting helps businesses to work toward the sustainable development
• What are the limitations of traditional accounting and how those can be overcome with the sustainability accounting
• The existing reporting frameworks used by companies to report on sustainability-related aspects
• Regulations worldwide mandating companies to report information on sustainability-related issues
• The importance of corporate transparency and data availability
• Use Sustainability Accounting tools or techniques such as the MFCA or calculating carbon emissions
Further information about the exams:
The final exam consists of a written exam with three tasks, where students can choose to solve two of them. The exam aims to involve both calculative and theoretical tasks, which will be discussed during the course.
Stundets' active participaion in the class discussions is highly appreciated.
Mandatory literature:
Books:
Laine, Tregidga, and Unerman (2022). Sustainability Accounting and Accountability, third edition, Routledge, New York.
Rüdiger Hahn (2022). Sustainability Management, first edition, Block Services, Germany
De Villiers and Maroun (2018). Sustainability Accounting and Integrated Reporting, first edition, Routledge, New York.
Scientific articles: provided in the reference list at the end of each lecture
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