Lecture: 30608 Sustainability Reporting - Details

Lecture: 30608 Sustainability Reporting - Details

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General information

Course name Lecture: 30608 Sustainability Reporting
Subtitle
Course number 30608
Semester WiSe 25/26
Current number of participants 19
expected number of participants 10
Home institute Lehrstuhl für Betriebswirtschaftslehre mit Schwerpunkt Accounting und Auditing
Courses type Lecture in category Lehre (mit Prüfung)
Next date Friday, 21.11.2025 12:00 - 15:00 Uhr, Room: (HK 14b) SR 103
Type/Form
Participants
max. 10
Pre-requisites
Basic knowledge in accounting
Learning organisation
Lectures, cases, student presentations, discussions
Performance record
Individual essays, individual and group presentations, active participation in the sessions.
SWS
3 SWS
Turnus
Winter term
Qualifikationsziele
After successful participation in this course, students
• Explain the development of sustainability reporting and understand the limits of voluntary reporting in this area.
• Compare different frameworks, guidelines and standards of sustainability reporting and evaluate them based on theories of sustainability reporting.
• Analyze sustainability reports of listed companies and assess their content in light of relevant standards.
• Develop suggestions on how current practices of sustainability reporting and reporting standards in this area could be improved.
• Present their insights into practical cases, reporting standards and research studies effectively in oral presentations and short essays.
Workload
Lecture 3 SWS (45 hours class interaction; 105 hours self-study
Miscellanea
The course is taught in English.
A maximum of 10 students can participate in this course.
ECTS points
5

Module assignments

Comment/Description

In recent years, corporate sustainability reporting has moved from a voluntary activity, prone to “greenwashing”, to a regulated field. The European Union has been particularly instrumental in promoting regulations on sustainability reporting, as becomes manifest in the recent Corporate Sustainability Reporting Directive (CSRD).

This course aims to provide an overview and to analyse current dynamic developments in the area of sustainability reporting. This involves some background on the development and theories of (voluntary) sustainability reporting, insights into current and planned regulations, standards, guidances and frameworks as well as actual practices of sustainability reporting. In this course, cases of companies’ sustainability reports are presented and discussed and academic research is mobilized to reflect on current (and future) developments in regulation/standards and practice

Admission settings

The course is part of admission "Zeitgesteuerte Anmeldung: Sustainability Reporting".
The following rules apply for the admission:
  • The enrolment is possible until 11.10.2025, 00:00.