Sustainability and Financial reporting
Entry Requirements
180 credits
75 credits business administration
30 credits business administration G1F level
15 credits business administration G2F or G2E level
English 6
Course facts
FÖ0497, Sustainability and Financial reporting, 15.0 Hp
Print syllabus
Syllabus
Finalized by: PN-NJ, 2023-11-14
Valid from : Autumn semester 2024 (2024-09-02)
Level
Second cycle (A1N)
Main field of study
Business Administration
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.
Course language
English
Entry Requirements
180 credits
75 credits business administration
30 credits business administration G1F level
15 credits business administration G2F or G2E level
English 6
Objectives
The purpose of this course is to facilitate students in gaining a deeper knowledge of both sustainability reporting and financial reporting.
After completing the course, the student should be 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
*Subject 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.
*Course implementation: *
The course uses different teaching methods to promote students' learning and discussions through:
Lectures, seminars and written assignments.
The course focuses on the following general competences:
Critical thinking, problem solving, oral communication, written communication, teamwork, ability to work autonomously.
The following components are compulsory:
Written assignments and seminars.
Cooperation with the surrounding society takes place through:
Possible guest lectures, real case studies during lectures, real company reports for exercises.
Examination Formats and Requirements for Passing the Course
Passed exam. <br> Approved written assignments. <br> Active participation in compulsory components.
Responsible Department/Equivalent
Department of Economics
Supplementary information
Included in program
- Agriculture and Business Management
- Environmental Economics and Management - Master's Programme
- Forest and Business Management (MSc)
- Agricultural Science with a Specialisation in Economics and Business Administration
Module set
| Title | Credits | Code |
|---|---|---|
| Sustainability reporting and theory, 10 hp | 10.0 | 0001 |
| Agricultural and forest accounting, 5 hp | 5.0 | 0002 |
The Course Replaces
FÖ0460