Learning Outcomes:
Part A – Sustainability, why it matters
After completing this part of the module, a student should be able to:
- Demonstrate basic understanding of climate science and key metrics and know and where to
find latest related data and scenarios
- Understand climate risks in business
- Reflect on “ESG” and its implications
Part B – Sustainability indicators and reporting practices
After completing this part of the module, a student should be able to:
- Understand the differences in financial and non-financial data
- Outline the current state of play in sustainability reporting
- Analyse corporate carbon footprints and greenhouse gas emission reporting
- Analyse corporate sustainability reports from different perspectives
- Understand the concept of materiality in the context of sustainability disclosure
- Critically assess corporate communications from the perspective of greenwashing
- Discuss the role of assurance
Part C – Regulatory developments and standards
After completing this section, a student should be able to:
- Understand the difference in and implications of voluntary versus mandatory reporting
- Identify key stakeholders in the regulatory and standard setting process
- Provide an overview of Green Taxonomies
- Identify upcoming European regulation including CSRD and CSDDD