With rising societal expectations, organizations are more than ever held accountable for their environmental and social impacts. This course offers a comprehensive overview of techniques, tools, and practices that are used to measure, report, and control organizations’ activities with regards to its environmental, social, and economic impact. Incorporating the latest insights from research and corporate practice, the course emphasizes the interconnection of accounting practices, organizational strategies, and sustainability goals.

In particular, the course content covers (but is not limited to):

• The process and frameworks of sustainability reporting.
• Sustainable investing and financial markets.
• Accounting for climate, water, and biodiversity.
• Sustainability management accounting and control.
   

After successful completion of the course, students will:

• …know the current frameworks, standards, and regulation on sustainability reporting,
• …be able to implement sustainability reporting practices to effectively communicate sustainability performance,
• …understand how sustainability management accounting and control practices can shape organizational decision-making,
• …be able to critically evaluate the role of accounting in promoting sustainable business practices.

Key data:

Important:

• This course is held in English.
• The course consists of a weekly lecture and a weekly exercise session.
• The examination form is a portfolio examination with the following components: Short tests during the lecture (20 % of the final grade), presentation of a paper (40 % of the final grade) as well as processing and presentation of a case study (40 % of the final grade)
• The access code for the Olat course will be announced at the kick-off event.