Sustainability Accounting and Reporting

Prior attendance of an introductory general accounting and/or finance course

This course introduces the transformative role of sustainability accounting and reporting frameworks and practices towards a better decision-making process, accountability, and transparency of business.

On completion of the course, students:

• Have an overview of the accountants’ role in promoting sustainability progress and sustainability reporting in stakeholder engagement.
• Be familiar with the concepts, standards, frameworks and regulations in sustainability accounting and reporting.
• Have a strong understanding of the key techniques and formats used in sustainability reporting, with a focus on the agri-food sector.
• Have an opportunity to reflect on the necessity of independent assurance and verification of sustainability metrics, eliminating green- and other types of «washing».
• Be able to create a company stakeholder matrix and conduct a double materiality assessment, to map company ESG risk and draft overall ESG and reporting strategy.

Laine, M., & Tregidga, H. (2025). Sustainability accounting and accountability (4th ed.). Routledge.

Nemetz, P. N. (2024). Corporate strategy and sustainability: From excellence to fraud (1st ed.). Routledge.

More sources are topic-specific and will be provided during the course.

Completion methods

• Lectures and guest lectures of professionals in sustainability with subsequent discussions in groups.
• In-class activities (case studies, quizzes).
• Individual and group projects and presentations.

Assessment practices and criteria

• 20 % of the grade is based on lecture discussion and group work with literature.
• 30 % of the grade is based on activity in the class (case study and quizzes)
• 50 % of the final grade is based on the cumulative individual and group projects and presentations.

Activities and methods in support of learning

Target groups

Students of the Bachelor´s Programme in Environmental and Agricultural Economics are prioritized. 

The course is available to students from other degree programmes, and to exchange students (teaching in English).

Teaching period when the course will be offered

Period III

Recommended time or stage of studies for completion

3rd year

Study module

YMTA-300 Intermediate Study Module in Agricultural Economics and entrepreneurship, YMTA-400 Intermediate Study Module in Environmental and Natural Resource Economics

Exipiry of studies

10 years

Language of instruction

In English

EQF level

Bachelor's / EQF level 6