Sustainability Accounting and Reporting WS 2023/24

Dozent(en)

Ansprechpartner

Veranstaltungsnummer
044395 (Lecture / Tutorial)

Wochentag, Zeit und Ort
Please refer to Section 3 below for the specific schedule.

Datum der ersten Veranstaltung
08.01.2024

Veranstaltungssprache
Englisch


Learnweb

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

Sustainability Accounting and Reporting - Schedule - Winter 2023/2024
# Day Date Time Room Lecture/Tutorial
1 Mon 08.01.2024 08:30 - 10:00 J 490 Lecture
2 Mon 08.01.2024 10:15 - 11:45 J 490 Lecture
3 Wed 10.01.2024 14:15 - 15:45 J 490 Lecture
4 Thu 11.01.2024 12:15 - 13:45 J 4 Lecture
5 Fri 12.01.2024 10:15 - 11:45 J 2 Guest Lecture (KPMG)
6 Mon 15.01.2024 08:30 - 10:00 J 490 Tutorial 1
7 Mon 15.01.2024 10:15 - 11:45 J 490 Tutorial 1
8 Wed 17.01.2024 14:15 - 15:45 J 490 Lecture
9 Thu 18.01.2024 12:15 - 13:45 J 4 Tutorial 2
10 Fri 19.01.2024 10:15 - 11:45 J 2 Lecture
11 Mon 22.01.2024 08:30 - 10:00 J 490 Lecture
12 Mon 22.01.2024 10:15 - 11:45 J 490 Lecture
13 Wed 24.01.2024 14:15 - 15:45 J 490 Lecture
14 Thu 25.01.2024 12:15 - 13:45 J4 Guest Lecture (Bertelsmann)
15 Fri  26.01.2024 10:15 - 11:45 J 2 Tutorial 3
16 Mon 29.01.2024 08:30 - 10:00 J 490 Lecture
17 Mon 29.01.2024 10:15 - 11:45 J 490 Tutorial 4
18 Wed 31.01.2024 14:15 - 15:45 J 490 Lecture
19 Thu 01.02.2024 12:15 - 13:45 J4 Tutorial 5
20 Fri 02.02.2024 10:15 - 11:45 J 2 Revision course

 

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 here via your user identification and the corresponding standard password issued by the University of Münster.
  • 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 08, 2024.