UEH Standard Programs

Brief Course Description

1. Course Title:

Integrated Reporting

2. Language of Instruction:

Tiếng Việt

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 course will address the use of data and methods to measure the intangible and long-term values that businesses create during their operations. Additionally, the course will cover the evaluation and analysis of theoretical foundations and practical issues related to corporate integrated reporting. The course will also focus on existing and emerging frameworks that guide the integration of a company’s environmental, social, and governance (ESG) performance into business reporting to better inform stakeholders and encourage managers to create long-term value.