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
Welcome to the Swedish University of Agricultural Sciences
Here you find important information that will be useful before arriving to Sweden and while you are a student. https://student.slu.se/en/studies/new-student/check-list/ • You need to have a student account in order to access Ladok Student at SLU and to sign up for exams. • You must be admitted and registered to attend the course. Unregistered students may NOT stay on the premises, for reasons of insurance. • You have to register yourself via Ladok Student. The self-registration is open 5 workdays before the start of the course and 3 days after. If you have been admitted to the course with conditions, you cannot register online and must contact the course leader who decides if you can still register. Only registered students can participate in the course and have access to, for example, Canvas. • If you want to receive text messages with updates for the course, for example in case of cancelled lectures or room changes, please check that the correct mobile number is in Ladok Student. • During the second week of the course there will be a mandatory control of attendance. If you don´t participate in the control you risk losing your place on the course. • If you need special support, please inform the course leader at the start of the course, so that special arrangements can be made for example at the examination. Certificates from Nais shall be displayed every time. https://student.slu.se/en/study-support/study-support/funka/ • If you cancel the course, you should immediately notify the course leader via email, who in turn informs the educational administration to register a course break in Ladok. • You are automatically registered for the ordinary exams in Ladok Student. You can find your anonymous code in Ladok Student. Please note that you still have to register yourself for the re-exam in Ladok Student. This applies only to exams and re-exams within the department of economics. • Corrected exams can be collected Wednesdays from 12.30 - 14.30 in room D416 or D417 in Ulls Hus. If you have any questions, please contact the administration by emailing ekon-adm@slu.se
Course evaluation
The course evaluation is now closed
FÖ0460-10199 - 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 2022/2023
Sustainability and Financial reporting (FÖ0460-10154)
2022-08-29 - 2022-10-31
Academic year 2021/2022
Sustainability and Financial reporting (FÖ0460-10241)
2021-08-30 - 2021-11-01
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 levelModules
| Title | Credits | Code |
|---|---|---|
| Sustainability reporting and theory | 10.0 | 0302 |
| Agricultural and forest accounting | 5.0 | 0303 |
Advanced study in the main field
Second cycle, has only first-cycle course/s as entry requirementsMaster’s level (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 examination of a degree project (independent project), the examiner may also allow the 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
Grading criteria, FÖ0460 Sustainability and financial reporting
On sustainability reporting and theory 10 Cr:
|
|
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.
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, through 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
- Compendium Författare: Arne Fagerström Kommentar: There is no literature besides the compendium. It will be available for students at
the course start in Canvas. If you need earlier access contact Arne Fagerström by
e-mail arne.fagerstrom@gmail.com
- Compendium Författare: Arne Fagerström Kommentar: There is no literature besides the compendium. It will be available for students at
the course start in Canvas. If you need earlier access contact Arne Fagerström by
e-mail arne.fagerstrom@gmail.com