Study Guide

Objective

Having completed this study unit

- After the study unit
- You know the definition and concept of sustainability reporting.
- You know the basic rules and regulations of sustainability reporting for companies in the EU area.
- You are familiar with the current reporting frameworks and standards
- You know the connection between sustainability reporting and financial statement.
- You are able to use analytics tools for sustainability calculations.
- You are able to calculate sustainability and evaluate the results.
- You are able to use (business) analytics tools to compile reports and visualize data.
- You are able effectively use business analytics tools for the communication of sustainability information to relevant stakeholders.

Competences: Sustainable Development Competence, Sustainable, Ethical and Forward-looking Business Development Competence, Financial Management and Business related Lew Competence

Content

- Sustainability reporting definition and concept
- Rules and regulation related to sustainability reporting
- Reporting frameworks and standards
- Connection between sustainability reporting and financial statement
- Calculations and analytics tools for sustainability reporting
- Compiling and visualizing data for sustainability reporting
- Business analytics tools for communications of sustainability reporting for the stakeholders

Assessment criteria, satisfactory (1)

Level 1
Sustainability Reporting and Analytics
You know the definition and concept of sustainability reporting.
You know the basic rules and regulations of sustainability reporting for companies in the EU are.
You are familiar with the current reporting frameworks and standards.
You know the connections between sustainability reporting and financial statement.
You are able to use analytics tools for sustainability calculations with guidance.
You are able to calculate sustainability and evaluate the results with guidance.
You are able to use (business) analytics tools to compile simple reports and visualize data with assistance.
You are able effectively use business analytics tools for the communication of sustainability information to relevant stakeholders.

Level 2
Sustainability Reporting and Analytics
You understand the definition and key concepts of sustainability reporting.
You know and understand the basic rules and regulations of sustainability reporting for companies in the EU area.
You know the current reporting frameworks and standards and you are able to describe their key concepts.
You know the connection between sustainability reporting and financial statements, and you are able to see how non-financial date impacts financial performance.
You are able to use analytics tools for sustainability calculations with some guidance.
You are able to calculate sustainability and evaluate the results with some guidance.
You are able to use (business) analytics tools to compile simple reports and visualize data with some guidance.
You are able to effectively use suitable business analytics tools for the communication of sustainability information to relevant stakeholders.

Assessment criteria, good (3)

Level 3
Sustainability Reporting and Analytics
You have a clear understanding of the definition of sustainability reporting.
You understand the basic rules and regulations of sustainability reporting for companies in the EU area, including compliance requirements and the legal frameworks that guide reporting practices.
You are knowledgeable about the current sustainability reporting frameworks and standards, and you can clearly explain their key principles, including how they align with industry expectations and regulatory requirements.
You know the connection between sustainability reporting and financial statements, and you are able to clearly see how non-financial data impacts financial performance.
You are capable of using analytics tools to perform basic sustainability calculations, with guidance, to assess and quantify environmental, social, or economic impacts based on relevant data.
You can perform sustainability calculations, with support, to understand their implications for business strategy or environmental goals.
You know how to use (business) analytics tools to compile reports and create basic visualization.
You are skilled in utilizing business analytics tools to present sustainability data and insights to stakeholders in a clear and compelling way, ensuring effective communication that supports informed decision-making.

Level 4
Sustainability Reporting and Analytics
You have a clear understanding of the definition, underlying principles, and strategic importance of sustainability reporting.
You understand the rules and regulations of sustainability reporting for companies in the EU area, including compliance requirements and the legal frameworks that guide reporting practices.
You have an understanding of the current sustainability reporting frameworks and standards, and you can clearly explain their key principles, including how they align with industry expectations and regulatory requirements.
You understand the detailed relationship between sustainability reporting and financial statements and can analyze how non-financial data impacts financial performance and decision-making.
You are capable of using analytics tools to perform basic sustainability calculations, to assess and quantify environmental, social, or economic impacts based on relevant data.
You can perform sustainability calculations, and assess the outcomes, to understand their implications for business strategy or environmental goals.
You are capable in utilizing business analytics tools to compile reports, create insightful and visually compelling data visualizations, and present complex sustainability data as clear, actionable insights, enabling effective communication with internal and external stakeholders to drive informed decision-making.

Assessment criteria, excellent (5)

Level 5
Sustainability Reporting and Analytics
You have a deep understanding of the definition, underlying principles, and strategic importance of sustainability reporting.
You have a command of the rules and regulations of sustainability reporting for companies in the EU area, including compliance requirements and the legal frameworks that guide reporting practices.
You have a deep understanding of the current sustainability reporting frameworks and standards, and you can clearly explain and evaluate their key principles, including how they align with industry expectations and regulatory requirements.
You understand the detailed relationship between sustainability reporting and financial statements and can analyze and evaluate how non-financial data impacts financial performance and decision-making.
You are capable of using analytics tools to perform sustainability calculations, to assess and quantify environmental, social, or economic impacts based on relevant data.
You can perform sustainability calculations, and evaluate the outcomes, to understand their implications for business strategy or environmental goals.
You have a holistic understanding of utilizing business analytics tools to compile reports, create visually compelling data visualizations, and present complex sustainability data as clearly, enabling effective communication with internal and external stakeholders to drive informed decision-making.