LR23 Sustainability Reporting

The purpose of the course is to introduce contemporary aspects in the theory and practice of sustainability reporting. Upon completion of the course, the students will learn important aspects related to the sustainability reporting. The learning outcomes are the following:

• Students will understand the role of sustainability reports in organizations and society and how they are produced
• Students will be familiar with the most important frameworks and standards used for sustainability reporting
• Students will have an overview of the regulation of reporting.
• Students will also be able to critically assess the quality of reports.

The course is relevant to a sustainable development perspective as applied to the context of business studies. The course contributes to a better understanding of how the United Nations Sustainability Development Goal 12 (UN SDG 12) Responsible Consumption and Production could be reached.

At the course the student learns:

• to understand the role of the business for the accomplishment of sustainable development goals
• to know the different reporting frameworks that have advanced business pursuit towards sustainability
• to critically assess the contribution that corporate responsibility reporting can have to sustainability development
• to reflect on different possibilities to contribute to the UN SDG 12 Responsible Consumption and Production.

The course contributes to strengthening students' abilities to be used in their subsequent working life: team work, communication, writing and presentation skills and critical thinking.

1. Laine, M., Tregidga, H. & Unerman, J. 2022. Sustainability Accounting and Accountability. 3rd edition. Routledge: Abingdon. ISBN: 9781032023106. 2. A collection of articles provided by lecturer.

Avoimen yliopisto-opetuksen opiskelijakiintiö 10 (integroitu opetus).

The course is primarely aimed at Accounting and Finance students. The number of participants may be limited.