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.

Location and time

04.04.2024 10.00 - 11.30 A309 (42 persons)
05.04.2024 10.00 - 11.30 A309 (42 persons)
08.04.2024 12.30 - 14.00 A309 (42 persons)
08.04.2024 14.30 - 16.00 A309 (42 persons)
09.04.2024 10.00 - 11.30 A309 (42 persons)
11.04.2024 10.00 - 11.30 A309 (42 persons)
15.04.2024 12.30 - 14.00 A309 (42 persons)
16.04.2024 12.30 - 14.00 A309 (42 persons)
17.04.2024 10.00 - 11.30 A309 (42 persons)
18.04.2024 10.00 - 11.30 A309 (42 persons)
23.04.2024 12.30 - 14.00 A321 (50 persons)
23.04.2024 14.30 - 16.00 A321 (50 persons)
24.04.2024 08.15 - 09.45 A309 (42 persons)
24.04.2024 10.00 - 11.30 A309 (42 persons)
29.04.2024 12.30 - 15.00 A309 (42 persons)

06.05.2024 12.30 - 16.00 A309 (42 persons)
- Presentation Session

07.05.2024 09.00 - 11.30 A309 (42 persons)
Exam Session

Group Report Submission at latest on May 19th – 23:59

Materials

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

Teaching methods

Lectures, group work, practice, independent studies

Exam schedules

07.05.2024 09.00 - 11.30 A309 (42 persons)
Exam Session

Completion alternatives

There are none

Further information

Please note that in study unit assignment returns the plagiarism detection programs (for
example Turnitin) will be used. Also notice that you need to use Lapland UAS templates
(essay, thesis, report etc) and writing instructions. Textual references must be done
according to the given instructions. Please download the thesis template and the
referencing instructions here: https://www.lapinamk.fi/en/Students/Study-Guide,-Degree-
Programme-Students/Thesis https://lib.luc.fi/c.php?g=662513&p=4803830
Submitting assignments against given instructions may lead to failing and other possible
consequences according to the Degree Regulations.

The utilisation of AI tools (such as for
example Chat GPT) is forbidden for any kind of written assignment task that is given, in
order to prevent to diminish the individual learning experience.

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 methods and criteria

Assessment criteria presented in Moodle
Assessment is based on the process and actual skills and knowledge evaluation.
Exam – 40 %
Group Work Presentation (30 %)
Group Work Report (30%)

(No small extra assignments)

Notice! All required parts need to be done and approved in order to pass the course.
Plagiarism and use of references:

Please notice that in study unit assignment returns the plagiarism detection programs (for example Ouriginal) will be used.
Also notice that you need to use Lapland UAS templates (essay, thesis, report etc) and writing instructions. Textual references must be done according to the given instructions.
Please download the thesis template and the referencing instructions here: https://www.lapinamk.fi/en/Students/Study-Guide,-Degree-Programme-Students/Thesis
https://lib.luc.fi/c.php?g=662513&p=4803830
Submitting assignments against given instructions may lead to failing and other possible consequences according to the Degree Regulations.

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)

Grade 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.

Grade 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)

Grade 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.

Grade 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