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 sustainability reporting both nationally and internationally. He/she is familiar with the current reporting framework. He/she is able to calculate for sustainability.

Competences: ethical competence, business competence, legal and risk management competence, auditing competence

Content

· Corporate Social Responsibility 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 Responsibility Reporting framework, principles and implementation, calculations and ratios.

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

Student workload

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

(No small extra assignments)

Assessment criteria, satisfactory (1)

Taso 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.

Taso 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)

Taso 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.

Taso 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 utilize calculations when analyzing company’s sustainability in accordance with the current framework.

Assessment criteria, excellent (5)

Taso 5
Sustainable Accounting:
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 utilize suitable calculations when analyzing company’s sustainability in accordance with the current framework.