GRA 6566 ESG and Sustainability Disclosure, Reporting and Regulation
GRA 6566 ESG and Sustainability Disclosure, Reporting and Regulation
The course
- introduces the history and various concepts of ESG/Sustainability and provide an overview of UN and EU policy frameworks on the matter
- provides an overview of the voluntary frameworks used to assess, disclose and report on ESG/Sustainability matters
- provides in dept coverage of EU/EEA Sustainability laws
- Analyse challanges and opportunities in Sustainability financing.
- aims to familiarize students with applying ESG classifications, disclosure and performance rules to listed companies.
By the end of the course, the students will
- be familiar with key concepts in ESG/Sustainability
- be familiar with voluntary frameworks to report ESG metrics and sustainability performance (TF
- be familiar with EU/EEA law on Sustainability including the carbon emission and trading system (ETS), the Taxonomy Regulation (TR), NFRD/CSRD/ESRS, CSDDD, SFDR, MiFID II Sustainability Rules, the Green Benchmark Regulation and the Green Bonds Regulation as well as other relevant rules.
- Be familiar with key international documents on social standards/human right compliance in business
The students shall be able to
- identify activities and operations which may impact environmental and/or social objectives (ESG/Sustainability factors)
- identify ESG/Sustainability factors that may have financial implications ("Sustainability risk")
- apply EU/EEA classification rules (including TR with technical annexes) to determine if activities are sustainable.
- Understand the scope and main scontent of disclosure requirements in CSRD/ESRS, TR and SFDR.
- Understand the scope, main content and legal impact of the general performance requirements on sustainability for large companies (CSDDD etc.)
The students will understand the overall system of ESG/Sustainability law (the set of interacting classification, disclosure and performance rules) and be able to assist business enterprises in ESG/Sustainability matters (including strategic planing and compliance).
Students will be prepared to follow and engage in the discsourse on future develpoment on ESG/Sustainability standards.
- Introduction to the history and concepts for ESG/Sustainability, UN and EU policy frameworks and major international ESG guidelines
- Sustainability classification rules (TR, SFDR, others)
- Sustainability disclosure rules (voluntary/mandatory) including CSRD/ESRS and NFDR.
- Sustainability performance rules (CSDDD etc.)
- Critical analysis of Sustainability finance
The learning activities will combine for 2/3 lectures, 1/6 case discussions, and 1/6 external guest speakers. Students are expected to prepare the lectures and guest speakers by reading assigned materials. The course will include the preparation and discussion of group assignments on ESG disclosure, reporting and/or compliance by select companies, with presentation in class. There will also be a trail exam.
The text book and the lecture slides will include further references to policy documents and legislative documents identified (by colour code) as mandatory or supplementary reading.
It is the student’s own responsibility to obtain any information provided in class.
This is a course with an oral exam component (group work) and one final exam. Both exams must be passed to receive a final grade in the course.
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.
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
| Assessments |
|---|
Exam category: Activity, Oral Form of assessment: Presentation Exam/hand-in semester: First Semester Weight: 30 Grouping: Group/Individual (1 - 4) Duration: 1 Semester(s) Comment: Grades will be based on group work performance Exam code: GRA 65662 Grading scale: ECTS Resit: Examination when next scheduled course |
Exam category: School Exam Form of assessment: Written School Exam - digital Exam/hand-in semester: First Semester Weight: 70 Grouping: Individual Support materials:
Duration: 3 Hour(s) Exam code: GRA 65663 Grading scale: ECTS Resit: Examination when next scheduled course |
All exams must be passed to get a grade in this course.
| Activity | Duration | Comment |
|---|---|---|
Teaching | 24 Hour(s) | |
Group work / Assignments | 30 Hour(s) | |
Student's own work with learning resources | 48 Hour(s) | |
Examination | 3 Hour(s) | |
Prepare for teaching | 48 | |
Feedback activities and counselling | 12 |
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.