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| Title |
Sustainability Accounting and Reporting
|
| Semester |
E2025
|
| Master programme in |
Business Administration and Leadership / Business Administration and Leadership
|
| Type of activity |
Course |
| Mandatory or elective |
Elective |
| Teaching language |
English
|
| Study regulation |
Read about the Master Programme and find the Study Regulations at ruc.dk |
| REGISTRATION AND STUDY ADMINISTRATIVE | |
| Registration |
You register for activities through stads selvbetjening during the announced registration period, which you can see on the Study administration homepage. When registering for courses, please be aware of the potential conflicts and overlaps between course and exam time and dates. The planning of course activities at Roskilde University is based on the recommended study programmes, which should not overlap. However, if you choose optional courses and/or study plans that goes beyond the recommended study programmes, an overlap of lectures or exam dates may occur depending on which courses you choose. |
| Number of participants |
|
| ECTS |
5
|
| Responsible for the activity |
Slobodan Kacanski (kacanski@ruc.dk)
|
| Head of study |
Maria Duclos Lindstrøm (marial@ruc.dk)
|
| Teachers |
|
| Study administration |
ISE Registration & Exams (ise-exams@ruc.dk)
|
| Exam code(s) |
U60543GB
|
| ACADEMIC CONTENT | |
| Overall objective |
Advanced study course in business administration This course aims at introducing the students to the main concepts of corporate sustainability and provide understanding on how green transformations of firm practices influence public disclosures provided through the reporting practices. The course will introduce the students with the most current approaches, methods, and techniques that businesses use to account for a company’s social, economic, and environmental impacts. Moreover, this course will enable the students to comprehend the link between sustainability accounting, CSR accounting and ESG data, with the financial disclosures. |
| Detailed description of content |
This course aims at introducing the students to the main concepts of corporate sustainability and provide understanding on how green transformations of firm practices influence public disclosures provided through the reporting practices. The course will introduce the students with the most current approaches, methods, and techniques that businesses use to account for a company’s social, economic, and environmental impacts. Moreover, this course will enable the students to comprehend the link between sustainability accounting, CSR accounting and ESG data, with the financial disclosures. Course content (themes, topics): The content of this course is associated with the following topics: 1. corporate sustainability, 2. ethics and legitimacy of non-financial reporting, 3. critical review of conventional accounting, 4. regulatory framework for sustainability reporting: standards, initiatives, directives, and guidelines, 5. environmental management accounting framework and tools, 6. environmental costing methods, 7. and the role of accounting in corporate sustainability management. |
| Course material and Reading list |
Further information about reading material will be provided on the Moodle page of the course. The course material will be based on research articles, book chapters and official regulatory framework material. Lectures & exercises: The teaching sessions will be comprised of lectures and practical exercises. The exercises sessions will particularly be supported by mini case studies where the students will be expected to analyse and interpret the sustainability (ESG) accounts of a company under certain conditions and solve carbon accounting cases. The exercises sessions will enable the students to better prepare for the final examination. Some of the lectures will be supported by visiting lecturers who are professionals in the field who will share their insights in the particular topic. |
| Overall plan and expected work effort |
The total amount of hours allocated to the course are split in the following manner: - Preparation: 67 hours - Coursework (lectures): 20 hours - Exam (incl. preparation): 48 hours Total of = 135 hours |
| Format |
Campus |
| Evaluation and feedback |
This study activity is not part of ISE's evaluation rotation this semester, so it is not evaluated by the ISE Admin (by questionnaire). |
| Programme |
A detailed course content structure will be provided on Moodle few weeks before the beginning of the course. |
| ASSESSMENT | |
| Overall learning outcomes |
After the course the student will be able to:
|
| Prerequisites |
|
| Form of examination |
Individual written take-home assignment given by the lecturer.
The character limit of the assignment is: 7,200-9,600 characters, including spaces. The character limit includes the cover, table of contents, bibliography, figures and other illustrations, but exclude any appendices. The duration of the take-home assignment is 48 hours and may include weekends and public holidays. Assessment: 7-point grading scale. |
| Form of Re-examination |
Samme som ordinær eksamen / same form as ordinary exam
|
| Type of examination in special cases |
|
| Examination and assessment criteria (implemented) |
Exam form is individual 48-hours take-home written assignment. Grading: 7-point grading scale. It will be assessed to which degree the student demonstrates:
And whether the exam fulfills all the formal requirements. In this exam, the use of generative AI (GenAI) tools is allowed as per the university's guidelines for the use of AI. Specifically, the following points must be observed: • When using GenAI tools, you must include a description of the purpose of using GenAI and which GenAI are used and how they have used. The description is assessed the same way as other methodology sections regarding the use of relevant literature, course’s general learning objectives, and assessment criteria. • Text copied from GenAI chats must be quoted the same way as citations from other texts. The citations and your demonstrated ability to interpret, evaluate and critically assess them is part of the overall assessment of the exam. Please consider including the prompt in a footnote to the citation if you find it relevant to demonstrate your description and analysis of the subject matter. • Ordinary spell checking and other language suggestions as known from Word or other word processing programs are allowed without declaration. |
| Exam code(s) | |
| Last changed | 04/09/2025 |
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