Vorlesung: 30608 Sustainability Reporting - Details

Vorlesung: 30608 Sustainability Reporting - Details

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Veranstaltungsname Vorlesung: 30608 Sustainability Reporting
Untertitel
Veranstaltungsnummer 30608
Semester WiSe 25/26
Aktuelle Anzahl der Teilnehmenden 18
erwartete Teilnehmendenanzahl 10
Heimat-Einrichtung Lehrstuhl für Betriebswirtschaftslehre mit Schwerpunkt Accounting und Auditing
Veranstaltungstyp Vorlesung in der Kategorie Lehre (mit Prüfung)
Nächster Termin Freitag, 12.12.2025 12:00 - 15:00 Uhr, Ort: (HK 14b) SR 103
Art/Form
Teilnehmende
max. 10
Voraussetzungen
Basic knowledge in accounting
Lernorganisation
Lectures, cases, student presentations, discussions
Leistungsnachweis
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
Sonstiges
The course is taught in English.
A maximum of 10 students can participate in this course.
ECTS-Punkte
5

Räume und Zeiten

(HK 14b) SR 103
Freitag: 12:00 - 15:00, wöchentlich (15x)

Modulzuordnungen

  • Universität Passau
    • Master Business Administration (Version 1) (Hauptfach)
    • Master Business Administration (Version SoSe 2025) (Hauptfach)
      • Abschluss MR BA > Gesamtkonto MR BA > Modulbereich B: Majors und Minors > Majors > Major Accounting and Tax
      • Abschluss MR BA > Gesamtkonto MR BA > Modulbereich B: Majors und Minors > Minors > Minor Reporting and Controlling
      • Abschluss MR BA > Gesamtkonto MR BA > Modulbereich B: Majors und Minors > Minors > Minor Sustainability
    • Master Kulturwirtschaft / International Cultural and Business Studies (Version WiSe 2014) (Hauptfach)

Kommentar/Beschreibung

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

Anmelderegeln

Diese Veranstaltung gehört zum Anmeldeset "Zeitgesteuerte Anmeldung: Sustainability Reporting".
Folgende Regeln gelten für die Anmeldung:
  • Die Anmeldung ist möglich bis 11.10.2025, 00:00.