Brief Course Description
1. Course Title:
Public Sector Sustainability Reporting
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507295
4. Credits:
3
5. Course Objectives:
The general objective of the Public Sector Sustainability Reporting course is to provide learners with an overview and basic knowledge that can be applied in practice when countries around the world as well as Vietnam implement the application of reporting standards related to sustainability for the public sector. From there, learners can apply knowledge to implement the presentation of sustainability reports, aiming to encourage units to maintain transparency, allow governments to be responsible for the long-term impacts of their interventions, allow for more informed decisions and access to important financial flows including access to capital flows into the budget.
6. Brief Description of Course Content:
This course provides learners with comprehensive guidance on understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public sector business entities, regardless of whether the entity follows IFRS or GAAP. It is a practical resource on sustainability disclosure and provides real-world case studies and illustrative examples to help practitioners grasp the latest developments in sustainability. In addition, the course provides guidance and examples on how to prepare and present high-quality sustainability reports that meet the needs and expectations of multiple stakeholders in accordance with IPSASB and GRI.