Sustainability Management and Reporting

Description

The course contributes to the following programme-level learning outcomes. The student: 1.1 (ARC) Analyses operational accounting and related problems, taking into account the particular organizational context. 1.2 (ARC) Formulates a well-motivated solution for operational issues related to accounting based on scientific knowledge and insights into accounting, hereby taking into account the specific organizational context. 1.7 (ARC) Is able to assess sustainability reports and understand how they comply with international standards and guidelines. 1.8 (ARC) Has the skill to identify, gather, and analyze relevant data and information related to sustainability performance and reporting 2.2 (ARC) Formulates, based on scientific insights about accounting, a well-motivated solution for strategic issues of an accounting character, taking into account the particular organizational context, the stakeholders, and the wider environment in which the organization operates. 2.4 (ARC) Takes, based on scientific knowledge and insights into accounting, a well-motivated standpoint about actual societal problems and legislative initiatives related to the domain. 2.5 (ARC) Reflects critically about the external context of the organization and its interaction with the accounting decisions the organization takes. 2.6 (ARC) Takes into account the international context of accounting and tax. 3.1 (ARC) Plans, organizes and evaluates processes related to internal and external reporting in organizations, taking into account the specific organizational context. 4.1 (ARC) Reflects critically on the way societal, international and organizational trends influence accounting requirements, thereby recognizing the impact on and consequences for the stakeholders. 4.2 (ARC) Follows actual developments related to accounting. 4.3 (ARC) Outlines and interprets current trends in (international) accounting, and can formulate a well-motivated standpoint on relevant societal themes, thereby taking into account the impact on and the consequences for the stakeholders. 7.2 Discusses the social, ethic and sustainability aspects of management, analyses a policy on the basis of these aspects and formulates suggestions for improvement. 10.3 (ARC) Reflects critically on the influence of recent evolutions and innovations on accounting on the policy in an organization, taking into account the particular corporate context. 11.1 Is aware of the rapidly evolving knowledge society that he/she will enter and therefore understands the need for maintenance and improvement of acquired knowledge, skills and competences and acquisition of new knowledge, skills and competences. 11.2 Is willing to improve his/her knowledge, skills and competences in order to shape his/her life professionally, personally, socially and civilly. 11.3 Actively looks for opportunities to broaden and deepen his/her knowledge, skills and competences, in order to anticipate the (evolving) requirements of the work environment. ERS learning goals In addition, this course contributes to the development of ethics, responsibility, and sustainability (ERS) competencies. Upon completing this course, students will be able to: Identify and explain major environmental and social challenges (e.g. climate change, biodiversity loss, inequality) and assess their implications for organizations and accounting. Critically assess sustainability-related frameworks, reporting standards (e.g. CSRD, ESRS), and regulatory developments. Analyze sustainability issues using concepts such as materiality, stakeholder perspectives, and systems thinking. Reflect on the long-term consequences of business decisions and explore the role of accounting in enabling sustainable transitions. Develop a critical and responsible attitude toward the role of accounting in society, recognizing trade-offs, uncertainties, and the influence of values and assumptions.