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GRA 6299 Sustainability Reporting and Assurance

GRA 6299 Sustainability Reporting and Assurance

Course code: 
GRA 6299
Department: 
Accounting and Operations Management
Credits: 
6
Course coordinator: 
Michael Kisser
Course name in Norwegian: 
Sustainability Reporting and Assurance
Product category: 
Master
Portfolio: 
Master of Accounting and Auditing
Semester: 
2024 Spring
Active status: 
Active
Level of study: 
Master
Teaching language: 
English
Course type: 
One semester
Introduction

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 will require companies to produce sustainability reports in accordance with ESRS. The first companies will need to apply 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). EFRAG submitted the first set of ESRS drafts to the European Commission in late 2022. At the time of drafting the course description, EFRAG has published 12 different ESRS drafts.

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
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. 

Qualifications

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
ExamWeightInvigilationDurationSupport materialsGroupingComment
Exam category
School Exam
Form of assessment
Structured Test
Exam/hand-in semester
First Semester
Exam code
GRA 62991
Grading scale
ECTS
Grading rule
Internal examiner
Resit
Examination when next scheduled course
100
No
3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
Individual
Type of Assessment: 
Ordinary examination
Total weight: 
100
Sum workload: 
0

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.