Sustainable Accounting (5 cr)

Evaluation scale

H-5

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.

Location and time

March 28, 2023 to May 9,.2022

28.03.2023 09.00 - 11.30 C203 (40 persons)
03.04.2023 12.30 - 16.00 A309 (42 persons)
11.04.2023 12.30 - 16.00 A309 (42 persons)
17.04.2023 12.30 - 15.00 A309 (42 persons)
18.04.2023 10.00 - 11.30 A309 (42 persons)
19.04.2023 10.00 - 11.30 A309 (42 persons)
24.04.2023 10.00 - 11.30 A309 (42 persons)
24.04.2023 12.30 - 15.00 A309 (42 persons)
26.04.2023 10.00 - 11.30 A309 (42 persons)
02.05.2023 10.00 - 11.30 A309 (42 persons) TBD
03.05.2023 10.00 - 11.30 A309 (42 persons)
04.05.2023 12.30 - 15.00 A318 (45 persons)
05.05.2023 12.30 - 14.00 A142 (60 persons)
08.05.2023 09.00 - 11.30 A320 (60 persons)
08.05.2023 12.30 - 14.00 A309 (42 persons)
09.05.2023 09.00 - 11.30 A205 (50 persons)

Materials

Given at the start of the study unit.
Lecture materials and Moodle materials.

Teaching methods

Lectures, group work, practice, independent studies

Employer connections

NO

Exam schedules

Exam May 4, 2023

Completion alternatives

There are none

Student workload

46 hours of contact lectures, workshops and pratices
87 independent work of which share goes to group work

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

Qualifications

NULL