Study Guide

Objective

After completing the course, the student understands that successful decision-making in a company requires high-quality information, monitoring relevat indicators and effective reporting. The student recognizes the EU's sustainability reporting requirements and their links to the strategy of the company, its business models and KPIs. The student understands that ESG data-based sustainability analysis is a critical success factor and part of financial statement reporting. The student is able to communicate goal-oriented and effectively in various financial reporting situations orally and in writing.

Content

- Key Performance Indicators (KPIs)
- Dashboards reports
- Sustainability reporting
- Effective communication

Prerequisites

Basics of accounting or equivalent competences

Orientation and Professional Competences and Business Communication

Assessment criteria, satisfactory (1)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.

Assessment criteria, approved/failed

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.