Brief Course Description
1. Course Title:
Integrated Reporting
2. Language of Instruction:
Vietnamese
3. Course Code:
SFI517017
4. Credits:
3
5. Course Objectives:
This course aims to provide students with knowledge and understanding of sustainability data, as well as global standards and reporting requirements, to improve business reporting in the context of sustainable development, which has become a mandatory requirement in most countries. Upon completing this course, students will be able to:
- Understand what integrated reporting is and why it is important.
- Explain how integrated reporting reflects the process of creating long-term value for a business.
- Identify practical issues that companies may encounter on their journey towards implementing integrated reporting.
- Begin to practice integrated reporting in relation to real-world business practices.
6. Brief Description of Course Content:
This module aims to provide students with knowledge and understanding of global reporting standards and requirements for better business reporting for all stakeholders, especially investors and financial institutions, in the context of sustainable development becoming a mandatory requirement in most countries.
After completing this module, students will be able to:
- Understand what integrated reporting is and why it is important.
- Understand the Value Reporting Foundation (VRF) integrated reporting framework and know how to combine the integrated reporting framework with IFRS standards to promote the connection between financial statements and financial disclosures related to sustainability.
- Identify practical issues that companies may encounter on the journey to implementing integrated reporting.
- Gain initial knowledge of integrated reporting practices linked to business practices.