Climate Risk and Accounting

1.12.2026 - 31.7.2027

5 sp

På platsOnline

Fördjupade studier

This course aims to equip participants with a comprehensive understanding of the interplay between climate risk and accounting. It focuses on the implications of climate change on financial reporting, risk management, enterprise value and strategic decision-making in the context of accounting (and reporting). For this, major frameworks and standards such as the EU taxonomy, TCFD, CDP and the Science Based Targets Initiative are introduced and Climate scenarios from NGFS and IPCC are discussed and employed in practical simulations and calculations in Excel. The interplay of macro and micro risks, their corresponding economic transmission channels towards accounting line items and the corresponding modelling on the enterprise value using DCF and Monte Carlo Simulations is a major part of the practical guidance for students.

Innehåller

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Tilläggsuppgifter och anmälan

Pris och anmälningstid: Kontrollera informationen på högskolans webbsida

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Detaljerad information:

Utbildningsområden

Handel, administration och juridik

Omfattning

5 sp

Kod

21050

After completing the course, you will be able to: 1. Explain the Fundamentals of Climate Change and Its Business Impact:

Grasp the basic principles of climate change
Recognize the significance of climate change in the accounting sector
Apply climate change knowledge to relevant accounting scenarios
1. Identify and Assess Climate Risks in Accounting:
Classify different types of climate risks (physical, transitional)
Explain the implications of these risks on financial reporting
Analyze the impact of economic transmission channels on individual accounting line items in IFRS statements

Navigate Regulatory Landscape and Reporting Standards:

Decide on the applicability of global and regional regulatory developments, including IFRS S2, ESRS, EU Taxonomy, TCFD, and CDP
Apply basics climate scenario analysis

4.Apply Asset Valuation Techniques Considering Climate Risk:

Assess the impact of climate risk on asset valuation and impairment testing under IFRS
Identify economic transmission channels and analyze case studies on asset write-downs due to climate risks

Arrangör

Hanken Svenska handelshögskolan

Tilläggsuppgifter

open@hanken.fi

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