Sustainability ReportingLaajuus (5 ECTS)

Objective

Upon completion of the course, the student
• knows EU sustainability reporting requirements, general ESG factors (Environment, Social, Governance) and identifies different sustainability reporting frameworks
• is able conduct materiality assessment to identify key risks and opportunities of business models and manages EU sustainability reporting principles
• understands sustainability statement interrelation with financial reporting, business strategy and sustainability transition.

Content

• Sustainability reporting related EU regulation (CSRD, ESRS) and other frameworks
• Sustainable business, strategy, targets, indicators and performance
• Sustainability reporting disclosure requirements, due diligence process, assurance
• Materiality assessment of the organisation and its value chain

Assessment criteria, satisfactory (1)

The student
• has achieved the objectives of the course to a satisfactory level
• is able to identify, define and use concepts and models in the subject area of the course
• understands the conditions and principles of the development of expertise.

Assessment criteria, good (3)

The student
• has achieved the objectives of the course well, although there are still areas where knowledge and skills need to be improved
• has a good understanding of the concepts and models of the subject matter of the course and is able to carry out a reasoned analysis
• is able to apply what they have learned in leisure, learning and working life situations
• understands the importance of expertise in business and is able to analyse their own expertise.

Assessment criteria, excellent (5)

The student
• has achieved the objectives of the course with excellent marks
• has an excellent command of the concepts and models of the subject matter of the course
• is able to analyse clearly and reasonably and propose practical development measures
• has a good ability to apply what they have learned in leisure, learning and working life situations
• is able to analyse expertise in business and their own development towards expertise.

Assessment criteria, approved/failed

The student
• has achieved the objectives of the course to a satisfactory level
• is able to identify, define and use concepts and models in the subject area of the course
• understands the conditions and principles of the development of expertise.