Sustainability Reporting and Performance MeasurementLaajuus (5 cr)

Objective

Students will identify the EU CSRD sustainability reporting requirements and the links to the company's strategy, business models and performance measurement framework. Students will be able to perform materiality assessment and identify significant sustainability risks and opportunities for business. In this course, students will develop financial and sustainability performance metrics and reporting.

Content

- EU CSRD, EU ESF standards and other sustainability reporting frameworks
- Sustainable business, strategy, objectives and performance measurement
- Sustainability reporting requirements, due diligence and verification
- Measuring financial performance
- Financial and esg data management

Qualifications

Accounting and VAT 5 cr or equivalent competence

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.