Study Guide

Objective

The student knows why companies need to compile reports on sustainability.
He/she knows the connection between financial statement and sustainable reporting.
The student knows the legislation governing financial statements and sustainable reporting both nationally and internationally.
He/she is familiar with the current reporting framework. He/she is able to calculate for sustainability.

Competences: Economics and Financial Management Competence, Law and Risk Management Competence, Sustainable Development Competence

Content

- Corporate Social 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 Reporting framework, principles and implementation, calculations and ratios.

Materials

Material is provided during the study unit implementation

• Journal articles


• Moodle –materials

Teaching methods

• Corporate Social Reporting (CSR)
• CSR as part of management and overall strategy
• Corporate governance
• CSR as part of Financial Statement reporting
• Obsolescence (Product Life Spans and Responsibility)
• Stakeholder Dialogue

Exam schedules

Exam – 40 %
Presentation (30 %)
Report (30%)

(No small extra assignments)

Instructions - Presentations:

• A presentation is an essential element of the sustainable accounting course! Participating students will work specifically on a case! You will find your own case companies and each company will be covered by one student/pair.
• You are encouraged to find your own case companies, but case companies should fulfill the following requirements.
• - Operations in multiple countries
• - workforce of at least 1.000 employees
• - Publications available in English towards Sustainability performances (Not all of the following need to be available, but something of it, with considerable amounts of data.
• - CSR Reports
• - ESG Reports
• - GRI Report
• - Environmental Management Systems
The presentations will take place on November 4, 2024 and each presentation will be about 15-20 minutes and should be prepared for a follow-up discussion of round of 8-10 minutes.


Instructions Case Report:

The case report is aimed to be 6-8 pages long (in essay template format) and should reveal the case with at least 90 % own-written text. Additional statistics or citations from company websites should be utilized as references, but only marginally utilized in the main text body! Please use for all presented facts in your report appropriate references! The report is rather short and the exercise is here to highlight the essential aspects out of a myriad of data available.
Note: Please introduce the mission of the company, but rather shortly. Put emphasis to the largest extent on what we discussed in the study unit content wise.
Please return the report at the latest at November 15, 2024 – 23:59

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Level 1
Sustainable Accounting:
The student understands companies’ need to compile reports on sustainability.
He/she understands the connection between financial statement and sustainable reporting.  
The student knows the legislation governing financial statements and sustainable reporting both nationally and internationally.  
He/she is able to calculate for sustainability according to current framework. 

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

Assessment criteria, good (3)

Level 3
Sustainable Accounting:
The student is 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.  
He/she understands the legislation governing financial statements and sustainable reporting both nationally and internationally.  
The student is able to calculate and analyse for sustainability in accordance with the current framework.  

Level 4
Sustainable Accounting:
The student is able to analyze and give recommendations on company’s operations related to sustainability based on the company’s sustainability report and financial statement.
He /she 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.
The student is able to calculate and analyze for sustainability in accordance with the current framework

Assessment criteria, excellent (5)

Level 3
Sustainable Accounting:
The student is 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.  
He/she understands the legislation governing financial statements and sustainable reporting both nationally and internationally.  
The student is able to calculate and analyse for sustainability in accordance with the current framework.  

Level 4
Sustainable Accounting:
The student is able to analyze and give recommendations on company’s operations related to sustainability based on the company’s sustainability report and financial statement.
He /she 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.
The student is able to calculate and analyze for sustainability in accordance with the current framework

Assessment criteria, fail (0)

The student does not complete the requirements according to instructions or does not attend the learning situations at all. He/she does not pass the assignments and/or the exam as required.

Assessment criteria, satisfactory (1-2)

Satisfactory 1: The student understands companies need to compile reports on sustainability. He/she understands the connection between financial statement and sustainable reporting. The student knows the legislation governing financial statements and sustainable reporting both nationally and internationally. He/she is able to calculate for sustainability according to current framework.

Satisfactory 2: The student understands companies’ need to compile reports on sustainability and understands the why the connection between financial statement and sustainable reporting is important.
The student knows and is able to follow the legislation governing financial statements and sustainable reporting both nationally and internationally.
The student is able to choose and use suitable methods when calculating for sustainability according to the current framework.

Assessment criteria, good (3-4)

Good 3 : The student is 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. He/she understands the legislation governing financial statements and sustainable reporting both nationally and internationally. The student is able to calculate and analyse for sustainability in accordance with the current framework.

Good 4: The student is able to analyze and give recommendations on company’s operations related to sustainability based on the company’s sustainability report and financial statement.
He /she 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.
The student is able to calculate and analyze for sustainability in accordance with the current framework.

Assessment criteria, excellent (5)

The student is 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. He/she understands and is able to utilize the legislation governing financial statements and sustainable reporting when analysing sustainability reports. The student is able to calculate and analyse for sustainability in accordance with the current framework.

Qualifications

NULL