To receive credits for this course, you must register with the Examination Office (Prüfungsamt) for the final assessment period (reguläre Klausurenphase). Although de-registering is still possible after that date, you may not take the final exam without prior registration until the deadline stated before.

1. General information

• This course is part of the module ACM 09 (credits can also be granted for modules ACM 12 or ACM 15)
• Examination: final exam written (90 minutes)
• Credits: 6 ECTS (PO 2019)

2. Learning Objectives, Contents and Methodology

While CSR reporting has been voluntary for a long time, more and more countries have made sustainability reporting mandatory in recent years or contemplate to do so. The urgent fight against climate change and health and safety issues in global supply chains are key drivers for this development. In the EU, the Corporate Sustainability Reporting Directive (CSRD) will significantly extend the scope of firms required to report about their CSR performance, will broaden and standardise the contents and introduce a mandatory audit. At the same time, the ISSB is developing IFRS Sustainability Disclosure Standards as a global baseline for sustainability reporting. Firms are not only challenged with new reporting requirements, but also encouraged to make their business models more sustainable, to consider sustainability in their management control systems and to establish internal data collection processes.

In this course, participants shall gain an in-depth understanding of current developments in sustainability accounting and reporting. They get familiar with both the new European Sustainability Reporting Standards (ESRS) and the IFRS Sustainability Disclosure Standards, management control for sustainability as well as analysing sustainability reports. The course is delivered as a lecture with integrated tutorials and guest lectures by practitioners.

3. Schedule

4. Literature

• Laine, M./Tregidga, /Unerman, J.: Sustainability Accounting and Accountability, 3rd ed., Routledge, 2021.

5. Downloads

• Class materials for the first lecture can be accessed via your user identification and the corresponding standard password issued by the University of Münster in the upcoming weeks.
• All remaining class materials are available for download on Learnweb. The password required to enrol in the Learnweb course will be provided during the first lecture on January 12, 2026.