Sustainability and Financial reporting
This course consists of two segments: sustainability reporting and financial reporting. The sustainability reporting segment will be conducted first, with a focus on both the history and practical application of sustainability reporting and regulations, as well its theoretical grounding. The financial reporting segment will be conducted second, with a focus on the history and logic of accounting principles as well as the preparation and analysis of financial statements. The focus will be on International Financial Reporting Standards (IFRS’s) that aid in valuation particular to agriculture, forestry and resources. Further emphasis will be placed on analysis of financial statements from an external investing perspective. Connections will be drawn between sustainability and financial reporting on a theoretical level.
The course will be conducted utilizing lectures, seminars, and self study.
Information from the course leader
A warm welcome to the Swedish University of Agricultural Sciences and the course Sustainability and Financial reporting!
Below, you will find general information about the student account, registration for the course and other practical information.
The student account
You will need your student account to access e.g. your e-mail, Ladok and Canvas. For information regarding how to create your student account, follow this link: https://student.slu.se/en/study-support/it-support/support/new-student---start/
Registration for the course
Self-registration for the course is done in Ladok between 2022-08-15 and 2022-08-29. Remember that you must be admitted and registered in Ladok to be able take the course. Having access to Canvas does not mean you are registered in the course and without registration, you are risking losing your place in the course. If you have been admitted to the course with conditions, you need to send your credit list to the course leader who will review it and decide if you can register. Do this as soon as possible as reviewing credits may take a few days due to the course start.
Educational support
If you are entitled extra educational support, please inform the course leader at the start of the course so that special arrangements can be made.
For educational support for an exam, see instructions in the exam registration in Ladok Student. You need to register for alternative exam arrangements no later than 15 workings days prior to the examination day. More information here: https://student.slu.se/en/study-support/study-support/funka/.
Discontinuation of a course
If you want to discontinue the course, you should immediately notify the educational administrators at econ-edu@slu.se, who in turn will inform the course leader and register a non-completion of the course in Ladok after your approval. You are also able to register an early non-completion of the course (within three weeks after course start) in Ladok yourself.
Exams
You need to register for exams in Ladok. The registration closes 10 workings days prior to the exam. You can find your anonymity code in Ladok Student. It's not possible to register for the exam after the deadline has passed.
On Wednesdays between 12:30-14:30 we have an exam hand out at the department (Ulls hus, 4th floor). Please remember to bring your ID-card.
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Do not hesitate to contact us at econ-edu@slu.se if you have any questions!
Kind regards,
The educational administrators
Course evaluation
The course evaluation is now closed
FÖ0460-10154 - Course evaluation report
Once the evaluation is closed, the course coordinator and student representative have 1 month to draft their comments. The comments will be published in the evaluation report.
Additional course evaluations for FÖ0460
Academic year 2023/2024
Sustainability and Financial reporting (FÖ0460-10370)
2023-08-28 - 2023-10-30
Academic year 2021/2022
Sustainability and Financial reporting (FÖ0460-10241)
2021-08-30 - 2021-11-01
Academic year 2020/2021
Sustainability and Financial reporting (FÖ0460-10199)
2020-08-31 - 2020-11-01
Academic year 2019/2020
Sustainability and Financial reporting (FÖ0460-10183)
2019-09-02 - 2019-10-31
Syllabus and other information
Syllabus
FÖ0460 Sustainability and Financial reporting, 15.0 Credits
Hållbarhetsrapportering och finansiell redovisningSubjects
Business Administration Business AdministrationEducation cycle
Master’s levelAdvanced study in the main field
A1N
Grading scale
The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.
Language
EnglishPrior knowledge
Knowledge equivalent to 180 credits, of which 90 credits in business administration, and of these at least 30 credits in managerial and financial control. English 6 from upper secondary school.Objectives
The purpose of this course is to facilitate students in gaining a deeper knowledge of both sustainability reporting and financial reporting.
At the conclusion of this course, students should demonstrate that they are able to:
Analyze sustainability reporting disclosures.
Assess the entity’s stakeholder impact.
Propose solutions for practical implementation of sustainability reporting demands in management control systems.
Compare and contrast financial reporting and sustainability reporting.
Examine accounting from a broader economic and social perspective.
Conduct advanced analysis of financial statements
Illustrate the interrelatedness of accounts within financial reporting and synthesise the logics of accounting principles.
Develop critical analysis skills in applying theoretical knowledge to current issues in practice.
Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting.
Content
This course consists of two segments: sustainability reporting and financial reporting. The sustainability reporting segment will be conducted first, with a focus on both the history and practical application of sustainability reporting and regulations, as well its theoretical grounding. The financial reporting segment will be conducted second, with a focus on the history and logic of accounting principles as well as the preparation and analysis of financial statements. The focus will be on International Financial Reporting Standards (IFRS’s) that aid in valuation particular to agriculture, forestry and resources. Further emphasis will be placed on analysis of financial statements from an external investing perspective. Connections will be drawn between sustainability and financial reporting on a theoretical level.
The course will be conducted utilizing lectures, seminars, and self study.
Grading form
The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.Formats and requirements for examination
Approved examination, approved assignments and approved participation in compulsory components.
If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.
The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.
If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.
For the assessment of an independent project (degree project), the examiner may also allow a student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.
Other information
The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.
If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.
Additional information
- The right to take part in teaching and/or supervision only applies to the course date to which the student has been admitted and registered on.- If there are special reasons, the student may take part in course components that require compulsory attendance at a later date. For more information on this, please refer to the regulations for education at Bachelor’s and Master’s level.
The entry requirement of 30 credits in managerial and financial control can also be fulfilled by the course FÖ0373 Farm Management and Medium-Run Planning.
Responsible department
Department of Economics
Grading criteria
The grade is determined based on the term paper, Q/A, case assignments and final exam as follows:
Financial reporting 5 HP |
Presentation during: |
Content |
Points |
Q/A |
Seminar 1 |
|
5 |
Case |
Seminar 4a |
Farm bookkeeping |
5 |
Case |
Seminar 4a |
Forest fair value |
5 |
Term paper |
Term paper seminar |
|
10 |
Exam |
Written exam |
25 |
|
Total points |
|
|
50 |
Sustainability reporting 10 HP |
|
|
|
Q/A |
Seminar 2 |
|
5 |
Case |
Seminar 2 |
Circularity |
9 |
Q/A |
Seminar 3 |
|
5 |
Case |
Seminar 3 |
Sustainability reporting |
8 |
Q/A |
Seminar 4b |
|
5 |
Q/A |
Seminar 5 |
|
5 |
Case |
Seminar 5 |
Externalities |
8 |
Q/A and exercises |
Seminar 6 |
Carbon accounting |
5 |
Exam |
Written exam |
50 |
|
Total points |
|
|
100 |
*Upload deadline the end of the day before the seminars in schedule. |
Total points for full course 15 (HP) is 150 points
Grading Scale: Financial reporting segment 5 HP
U Fail below 25 points
3 Pass 25-32 points
4 Pass with credit 33 - 39 points
5 Pass with distinction 40-50 points
Grading Scale: Sustainability segment 10 HP
U Fail below 50 points
3 Pass 50-65 points
4 Pass with credit 66-79 points
5 Pass with distinction 80-100 points
Combined grading scale 5+10 HP for the whole course (both segments must be passed)
3 Pass 75-97 points
4 Pass with credit 98-119 points
5 Pass with distinction 120-150 points
Grading criteria
For sustainability reporting and theory 10 HP:
|
Stakeholder impact |
Current issues |
Internal & external reporting needs |
Extra |
Critically reflect upon and discuss the entity's stakeholder impact, using suitable theories. |
Critically reflect upon and discuss the current issues in practice, using relevant terms. |
Show a developed understanding of internal reporting and external reporting needs, through critically reflect upon and discuss these processes, using relevant theories. |
Pass |
Assess the entity's stakeholder impact. |
Develop critical analysis skills in applying theoretical knowledge to current issues in practice. |
Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting. |
|
Disclosures |
Implementation |
Compare & contrast |
Economic & social perspective |
Extra |
Critically reflect upon and show a developed understanding of sustainability reporting disclosures. |
Critically analyze, discuss and compare different practical implementations of sustainability reporting demands in management control systems, using relevant theories. |
Critically reflect upon and discuss similarities and differences between financial reporting and sustainability reporting, using relevant terms. |
Be able to analyze and discuss accounting from a broader economic and social perspective. |
Pass |
Analyze sustainability reporting disclosures. |
Propose solutions for practical implementation of sustainability reporting demands in management control systems. |
Compare and contrast financial reporting and sustainability reporting. |
Examine accounting from a broader economic and social perspective. |
Requirements for a grade 3: 'Pass' on all seven grading criteria.
Requirements for a grade 4: 'Pass' on all seven grading criteria, plus three of the 'Extra'-criteria.
Requirements for a grade 5: 'Pass' on all seven grading criteria, plus five of the 'Extra'-criteria.
For Agriculture and forest accounting 5 Cr
|
Analyzing financial statements |
Accounts & financial reporting |
Current issues |
Internal & external reporting needs |
Extra |
Critically reflect upon and show a developed understanding of the process of analyzing financial statement. |
Be able to analyze the interrelatedness of accounts within financial reporting, using suitable theoretical tools. |
Critically reflect upon and discuss the current issues in practice, using relevant terms. |
Show a developed understanding of internal reporting and external reporting needs, critically reflect upon and discuss these processes, using relevant theories. |
Pass |
Conduct advanced analysis of financial statements. |
Illustrate the interrelatedness of accounts within financial reporting and synthesize the logics of accounting principles. |
Develop critical analysis skills in applying theoretical knowledge to current issues in practice. |
Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting. |
Requirements for a grade 3: 'Pass' on all four grading criteria.
Requirements for a grade 4: 'Pass' on all four grading criteria, plus two of the 'Extra'-criteria.
Requirements for a grade 5: 'Pass' on all four grading criteria, plus three of the 'Extra'-criteria.
Litterature list
Course literature consists of a number of articles and documents provided to students throughout the course. If you wish to have earlier access to these please contact Arne Fagerström at arne.fagerstrom@gmail.com.