GRA 6299 Sustainability Reporting and Assurance

GRA 6299 Sustainability Reporting and Assurance

Course code: 
GRA 6299
Accounting and Operations Management
Course coordinator: 
Michael Kisser
Course name in Norwegian: 
Sustainability Reporting and Assurance
Product category: 
Master of Accounting and Auditing
2025 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

The course introduces students to European Sustainability Reporting Standards (ESRS), which streamline reporting requirements for environmental, social and governmental matters.

Background. The Corporate Sustainability Reporting Directive (CSRD) went into force in early 2023 and requires companies to produce sustainability reports in accordance with ESRS. The first companies applied the rules already in 2024 (reports will be published in 2025). The CRSD also requires an audit of the sustainability report. 

ESRS are produced and published by the European Financial Reporting Advisory Group (EFRAG). The European Commission approved the first set of ESRSes in July 2023.

Learning outcomes - Knowledge

Students shall acquire in-depth knowledge on advanced topics of ESRS-regulation. Topics include environmental, social and governmental reporting issues.

Learning outcomes - Skills

Students shall be able to assist in the production of sustainability reports that are consistent with ESRS. Students shall be able to audit and provide assurance on sustainability reports that are consistent with the ESRS framework.

General Competence

Students shall learn to consider critically the content of sustainability reporting.

Course content
  • Introduction to the CSRD
  • ESRS 1
  • ESRS 2
  • ESRS G1 
  • ESRS E1 to E5
  • ESRS S1 to S4
  • Sustainability assurance
  • Sustainability analysis
Teaching and learning activities

A combination of lectures (physical or virtual), videos, discussions, exercises/mini-cases and readings.

Guest speakers will be used to complement internally offered lectures and provide practical insights. For events with guest speakers attendance will be expected. 


Software tools
No specified computer-based tools are required.
Additional information

Please note that while attendance is not compulsory in all lectures, it is the students’ own responsibility to obtain any information provided in class. 


All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.


Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.

Exam category: 
School Exam
Form of assessment: 
Structured Test
Exam/hand-in semester: 
First Semester
Support materials: 
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
3 Hour(s)
Exam code: 
GRA 62991
Grading scale: 
Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.