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Sustainable Accounting (5 cr)

Code: R301LL286-3001

General information


Enrollment

02.10.2023 - 04.02.2024

Timing

05.02.2024 - 24.03.2024

Credits

5 op

Virtual proportion (cr)

5 op

Mode of delivery

Distance learning

Unit

Bachelor of Business Administration, Business Economics R

Teaching languages

  • English

Seats

0 - 60

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Adrian Braun

Responsible person

Adrian Braun

Student groups

  • RA31L22K
    Tradenomikoulutus, liiketalous (verkko-opinnot), Rovaniemi, kevät 2022

Location and time

05.02.2024 17.15 - 20.30 - Lecture - ZOOM Room accessible via Moodle
12.02.2024 17.15 - 20.30 - Lecture -ZOOM Room
19.02.2024 17.15 - 20.30 - Lecture - ZOOM Room
26.02.2024 17.15 - 20.30 - Lecture - ZOOM Room
13.03.2024 17.15 - 20.30 - Group Work Presentations Session in ZOOM Room (4-5 group members)
23.03.2024 12.30 - 15.00 - Exam – 150 Min max. working time

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

Evaluation scale

H-5

Assessment methods and criteria

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.

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 analyse 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 analysing 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 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 analyze for sustainability in accordance with the current framework.

Assessment criteria, excellent (5)

Grade 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 analyse for sustainability in accordance with the current framework.