Introduction to ESG Reporting (269538)
Nositelj predmeta
Opis predmeta
Sustainable strategy or sustainable business strategy is a company's decision to take into account environmental, social and governance factors and risks in its business conduct. This includes all aspects of business behaviour. The course "Introduction to ESG Reporting" aims to equip students with the skills to analyze and report on a company's Environmental, Social, and Governance (ESG) performance. It covers ESG frameworks, standards, and best practices for transparent, accurate reporting, aligning business strategies with sustainable and ethical operations. The course is focused on agri-food companies and different approaches to sustainability.
Vrsta predmeta
- Graduate studies / Environment, agriculture and resource management (Izborni predmet, 4. semestar, 2. godina)
ECTS: 6.00
Engleski jezik: R1
E-učenje: R1 (s elementima R2)
Sati nastave: 60
Predavanja: 30
Auditorne vježbe: 10
Seminar: 20
Izvođač predavanja
Izvođač vježbi
Izvođač seminara
Ocjenjivanje
Dovoljan (2): 61-
Dobar (3):
Vrlo dobar (4):
Izvrstan (5):
Opće kompetencije
The course provides skills and expertise in analyzing environmental, social and governance factors that reflects on a company business performance, apply sustainability standards, and prepare ESG report.
Oblici nastave
- Lectures
- Auditory Exercises
- Consultations
- Seminars
Ishodi učenja i način provjere
| Ishod učenja | Način provjere |
|---|---|
| Understand the fundamental concepts and importance of ESG criteria and reporting in contemporary business practices, recognizing the role of ESG in sustainable development and corporate responsibility. | Written and oral exam |
| Analyze various ESG reporting frameworks and standards, to discern their applicability and relevance to different organizational contexts and industries. | Written and oral exam |
| Apply critical thinking to assess the quality and integrity of ESG reports, identifying strengths and weaknesses in a company's sustainability practices and disclosures. | Written and oral exam; seminar |
| Evaluate the impact of ESG factors on a company's operational and financial performance, considering the implications for risk management, investor relations, and regulatory compliance. | Written and oral exam; seminar |
| Create comprehensive ESG reports, employing best practices in data collection, analysis, and communication to effectively convey a company's ESG performance and strategic commitment to sustainability and ethical governance. | Seminar |
Tjedni plan nastave
- Overview of ESG concepts, importance, and history
- Environmental challenges and reporting standards
- Social responsibility, human rights, and labor practices in ESG reporting
- How to integrate ESG risks into existing risk strategy and risk management frameworks
- Corporate governance, ethics, and compliance in ESG
- Introduction to Corporate Sustainability Reporting Directive (CSRD) and ESRS (EU Sustainability Reporting Standard), and other frameworks
- Understanding materiality and its significance in ESG
- ESG reporting and communication
- ESG in Agri-food chain
- Emerging trends in ESG Reporting
- Case studies on environmental sustainability reporting
- Comparative analysis of ESG reporting frameworks
- Identify and prioritize the environmental, social, and governance (ESG) issues that are most significant to an organization's business and its stakeholders. Group work on a mock ESG reporting project. Group work to compile a ESG report for a hypothetical company and present reports, followed by feedback and discussion.
- Identify and prioritize the environmental, social, and governance (ESG) issues that are most significant to an organization's business and its stakeholders. Group work on a mock ESG reporting project. Group work to compile a ESG report for a hypothetical company and present reports, followed by feedback and discussion. Identify, analyse and manage ESG risk
- dentify and prioritize the environmental, social, and governance (ESG) issues that are most significant to an organization's business and its stakeholders. Group work on a mock ESG reporting project. Group work to compile a ESG report for a hypothetical company and present reports, followed by feedback and discussion. Identify, analyse and manage ESG risk.
Obvezna literatura
- Avlonas, Nikos & Nassos, George. (2013). Practical Sustainability Strategies: How to Gain a Competitive Advantage. 10.1002/9781118787472.
Preporučena literatura
- Camilleri, Mark Anthony. (2016). Corporate Sustainability, Social Responsibility and Environmental Management: An Introduction to Theory and Practice with Case Studies. 10.13140/RG.2.2.10640.61440.
- Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)
- Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
- Sachs, Jeffrey D. 2015. The Age of Sustainable Development. New York, NY: Columbia University Press.
Sličan predmet na srodnim sveučilištima
- Sustainability and Change; Hohenheim University, Germany
- Sustainability Analysis, Wageningen University, the Netherlands