Program Overview

Program Overview

The ESG accounting and reporting program is designed to provide students with a comprehensive understanding of the trends and practices in sustainability accounting and reporting. The program covers the changing landscape of corporate reporting, mandatory and voluntary sustainability reporting, and the concept of integrated reporting.

Program Details

• Credits: 3 credits
• Teacher(s): Hoos Florian, Melloni Gaia
• Language: English
• Withdrawal: It is not allowed to withdraw from this subject after the registration deadline.
• Remark: Courses given on IMD Campus. MA3 only

Summary

The program explores the trends that led to mandatory ESG reporting and their impact on current business practices.

Content

• The changing landscape of corporate reporting
• Mandatory vs voluntary sustainability reporting
• The concept of integrated reporting
• Reporting on the "E" in ESG: Deep dive on climate-related risks and opportunities
• Issues in reporting: The challenges with the "S" and the "G" in ESG
• The future of sustainability accounting

Keywords

• Sustainability accounting
• Reporting
• ESG risks and opportunities

Learning Prerequisites

• Required courses: None
• Recommended courses: None

Learning Outcomes

By the end of the course, students must be able to:

• Contextualize the importance of sustainability accounting, including strategic organizational designs and non-financial performance management
• Explore the connection between strategy setting and its implementation through important ESG accounting tools.
• Recognize an overview of major regulation and standards in the space of mandatory sustainability reporting
• Explore sustainability reporting and performance management tools
• Implement the process of identifying, measuring, and reporting ESG accounting information.
• Integrate the importance of organizational designs for sustainability reporting and strategy implementation.

Transversal Skills

• Use a work methodology appropriate to the task.
• Give feedback (critique) in an appropriate fashion.
• Negotiate effectively within the group.
• Respect relevant legal guidelines and ethical codes for the profession.
• Take responsibility for environmental impacts of her/his actions and decisions.
• Demonstrate the capacity for critical thinking
• Access and evaluate appropriate sources of information.
• Collect data.

Teaching Methods

Instructor-moderated class discussions, case study analyses, and individual work result presentations are key learning mechanisms throughout the course.

Assessment Methods

• Class participation (individual): 20%
• Final paper: Company analysis (group work): 80%

Resources

The program is part of the Sustainable Management and Technology master's program, semester 3.

Program Schedule

• Semester: Fall
• Number of places: 40
• Exam form: During the semester (winter session)
• Subject examined: ESG accounting and reporting
• Courses: 2 Hour(s) per week x 14 weeks
• Type: mandatory

Reference Week

The program schedule is provided in a table format, outlining the lecture and exercise times for each day of the week.