Courses
Sustainability reporting
Course overview
This course provides students with an understanding of the principles, frameworks, and practices of sustainability reporting.
Course content
Students explore the importance of sustainability disclosure, the relevant legal and regulatory context, and the application of European sustainability standards. Particular attention is given to the concept of double materiality, value chain considerations, and the role of due diligence. The course also addresses sustainability reporting for SMEs and guides students through a practical step-by-step process, including materiality assessment, KPI selection, action planning, and verification through a case study.
Learning outcomes
Upon successful completion of this course, students will be able to:
- Explain and evaluate the legal requirements governing the preparation of sustainability reports.
- Articulate and critically assess the importance and purpose of sustainability reporting.
- Identify and analyze the key stakeholders involved in sustainability reporting.
- Describe the essential characteristics of a sustainability report.
- Conduct and interpret double materiality assessment.
- Summarize the thematic European sustainability standards (environmental, social, and governance).
- Explain the voluntary sustainability standards applicable to SMEs.
- Design a step-by-step plan for preparing a sustainability report (materiality assessment, KPI selection, action planning, and verification).
- Reflect on their professional role as a bachelor-level graduate in business (accountancy, finance, HR, supply chain, marketing, law, etc.) within the sustainability reporting process.
Enrollment
The enrollment link will be available at the end of June 2026.