Corporate Sustainability ReportingLaajuus (5 cr)

Objective

Upon completion of the course the student knows different sustainability reporting frameworks, standards and general ESG factors (Environment, Social, Governance). The student is able to identify key risks and opportunities of sustainable business and manages sustainability reporting principles. The student is able to conduct materiality assessment and based on this develop sustainability reporting.

Content

• sustainability reporting related EU regulation (CSRD, ESRS) and other frameworks
• sustainable business, strategy and targets (EU)
• sustainability reporting disclosure requirements (EU), due diligence process, assurance
• materiality assessment of the organization and its value chain

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.