Sustainability Accounting

What it is about

You learn how non-financial corporate information is collected, analyzed and communicated and what role it plays for internal steering as well as for external stakeholder decisions. By the end you can apply relevant standards and legal requirements for sustainability reporting and critically evaluate them.

What you will be able to do

• Understanding the importance of non-financial aspects for corporate governance and stakeholder decisions
• Application of voluntary and mandatory requirements and standards for sustainability reporting
• Normative, conceptual and empirical analysis of reporting instruments
• Practical skills for critical and holistic reflection on sustainability initiatives and their communication

What the module consists of

• LectureConveying central concepts and techniques for the collection, communication and analysis of non-financial information
• ExerciseDeepening the content through practical tasks and case studies as well as exploring reporting standards
• Group and individual projectsPractice of practical challenges of sustainability reporting

Teaching method

• Interactive LectureIntroduction and conveyance of central concepts and techniques
• Practical Exercises and Case StudiesApplication of concepts in practical tasks
• Independent ResearchExplore technical implementation of reporting standards
• Legal Studies DiscussionEngagement with international and European legal foundations