CdLM Business Administration

INTEGRATED REPORTING AND SUSTAINABILITY

INTEGRATED REPORTING AND SUSTAINABILITY

Academic year 2017/2018

Sommario del corso

• Course objectives
• Results of learning outcomes
• Course delivery
• Learning assessment methods
• Program
• Suggested textbooks and readings
• Teaching tools

Course objectives

This course aims to develop knowledge and understanding of contemporary issues in the theory and practice of sustainability accounting, accountability and reporting. The course will adopt a critical stance and examine both the theoretical underpinning and the practical challenges associated with non-financial reporting. In the context of integrated reporting, emerging practice will be critically examined through the study of sustainability reports and solutions recommended by organisations such as GRI and IIRC.

Results of learning outcomes

The course is designed to provide an introductory understanding of non-financial reporting and to foster students understanding about the possibilities and challenges of accounting for, measure outcomes, report, and assure corporate sustainability practices. Students will achieve a critical appreciation of key issues and research relevant to sustainability accounting, accountability and reporting; a critical and theoretical understanding of the role of accounting and reporting in corporate social responsibility; a critical appreciation of developments and rationales for sustainability accounting and reporting such as GRI and Integrated reporting.

Course delivery

Lectures, Case discussion, etc.

Learning assessment methods

tbd

Program

The course will cover the following topics:

1　Introduction to sustainability accounting and reporting 2　The sustainability context 3　Concepts of accounting and accountability 4　The roles of accounting in embedding sustainability 5　Stakeholders in sustainability accounting and reporting 6　Motives underlying sustainability reporting (1)　legitimacy theory 7　Motives underlying sustainability reporting (2)　institutional theory 8　Standardization of sustainability reporting: GRI and integrated reporting 9 Building from the bottom, inspired from the top: accounting for sustainability and environmental agency 10 Sustainability and organizational connectivity – Case study 11 Evolution of risk, opportunity and the business case in embedding connected reporting – Case study 11 Mandatory Environmental, Social, and Governance Disclosure in the European Union 13 Integrated reporting - Case study 14 Integrated Assurance – case study

tbd

• Teaching materials
• Exams and finals
• Go to Moodle
• Visit the forums