Introduction into Sustainability Reporting

Contents of the course

The course gives an overview of the core principles of sustainability reporting and covers definitions, theories, implementation of sustainability reporting and the concept of materiality. Starting with an introduction in the importance of sustainability, the most common frameworks are discussed (e.g. GRI, SDG, TCFD). Subsequently, current developments in the regulatory environment in the European Union are examined (NFRD, SFDR, EU Taxonomy, CSRD). 

Learning Outcomes 

After completing this course, the students will be able to explain possible reasons and consequences of sustainability disclosure on the basis of theories.  In addition, they will be able to identify the basic requirements for a company's sustainability disclosure in the context of EU regulation and define industry-specific features of sustainability disclosure. 

Assessment 

• In-class exercises and/or homework, individually or in groups (30%) 

• In-class participation (10%) 

• Quiz (20%) 

• Final exam (40%)