Opinto-opas

Osaamistavoitteet

After this study unit you
- know why companies need to compile reports on sustainability,
- know the connection between financial statement and sustainable reporting,
- know the legislation governing financial statements and sustainability reporting both nationally and internationally,
- are familiar with the current reporting framework,
- are able to calculate for sustainability.

Kompetenssit: Liiketoiminta ja taloudenhallinta

Sisältö

· Corporate Social Responsibility Reporting (CSR)
· CSR as part of management and overall strategy
· Corporate governance
· CSR as part of Financial Statement reporting
· Calculations for environmental issues, pollution etc.
· Corporate Social Responsibility Reporting framework, principles and implementation, calculations and ratios.

Arviointikriteerit, tyydyttävä (1)

Taso 1
Sustainable Accounting:
You understand companies’ need to compile reports on sustainability.
You understand the connection between financial statement and sustainable reporting.
You know the legislation governing financial statements and sustainable reporting both nationally and internationally.
You are able to calculate for sustainability according to current framework.

Taso 2
Sustainable Accounting:
You understand companies’ need to compile reports on sustainability and understands the why the connection between financial statement and sustainable reporting is important.
You know and are able to follow the legislation governing financial statements and sustainable reporting both nationally and internationally.
You are able to choose and use suitable methods when calculating for sustainability according to the current framework.

Arviointikriteerit, hyvä (3)

Taso 3
Sustainable Accounting:
You are able to analyse company’s sustainability report and use the information for making conclusion about the company’s sustainability together with the financial statement information.
You understand the legislation governing financial statements and sustainable reporting both nationally and internationally.
You are able to calculate and analyse for sustainability in accordance with the current framework.

Taso 4
Sustainable Accounting:
You are able to analyze and give recommendations on company’s operations related to sustainability based on the company’s sustainability report and financial statement.
You understand the legislation governing financial statements and sustainable reporting both nationally and internationally and can use the information when giving recommendations on company’s sustainability.
You are able to utilize calculations when analyzing company’s sustainability in accordance with the current framework.

Arviointikriteerit, kiitettävä (5)

Taso 5
Sustainable Accounting:
You are able to critically analyse company’s sustainability report and use the information for making justified conclusion about the company’s sustainability together with the financial statement information.
You understand and are able to utilize the legislation governing financial statements and sustainable reporting when analysing sustainability reports.
You are able to utilize suitable calculations when analyzing company’s sustainability in accordance with the current framework.