Brief Course Description
1. Course Title:
ESG Reporting and Organizational Value Creation
2. Language of Instruction:
English
3. Course Code:
ACC607017
4. Credits:
3
5. Course Objectives:
The course “ESG Reporting and Organizational Value Creation aims to provide and equip students with the knowledge, skills and attitudes needed to work effectively and make more sustainable or responsible business decisions considering the impact of such decisions through a consideration of their likely impact on all underlying operation value drivers, including ESG dimensions, and then report more holistically on how these decisions have created or preserved Organizational value. This course also has in-depth coverage, including practical case studies, of the Value Reporting Foundation's Integrated Thinking principles and Integrated Reporting framework, which will benefit students who are or will be required to make operating decisions to do so in a more sustainable and strategic manner with a focus on longer term Organizational value creation. Furthermore, the course reflects the view that Integrated Reporting enables organizations to put value creation and preservation at the heart of their purpose and strategy. The course also equips students with skills needed to be able to participate effectively in teams planning and coordinating the implementation of Integrated Reporting, including Integrated (systems) Thinking, within an organization. Finally, the course also aims to help students develop a capacity to critically evaluate the evolving practices of Integrated Reporting, including ESG reporting and related assurance and the findings of relevant research studies.
6. Brief Description of Course Content:
This course focuses on the drivers of Enterprise Value creation, emphasizing the need for changes in business decision-making and reporting. It explores the significance of intangible value drivers, including ESG (Environmental, Social, and Governance) factors, and the growing importance of the Integrated Reporting Framework for responsible decision-making and transparent reporting on enterprise value over the short, medium and long-term. With ESG reporting gaining traction among investors and new sustainability accounting and reporting standards, the course demonstrates how Integrated Reporting enhances communication of performance and future prospects, enabling more sustainable value creation. Highly interactive with practical illustrations and case studies, this course prepares participants for careers in leading accounting, sustainability and consulting firms, Government and regulatory bodies, NGOs, and innovative corporations, all demanding expertise in sustainability and corporate responsibility.