Sustainable Accounting (5 op)

Arviointiasteikko

H-5

Tavoitteet

The student knows why companies need to compile reports on sustainability.
He/she knows the connection between financial statement and sustainable reporting.
The student knows the legislation governing financial statements and sustainable reporting both nationally and internationally.
He/she is familiar with the current reporting framework. He/she is able to calculate for sustainability.

Competences: Economics and Financial Management Competence, Law and Risk Management Competence, Sustainable Development Competence

Sisältö

- Corporate Social Responsibility Reporting (CSR)

- CSR as part of management and overall strategy

- Corporate governance

- CSR as part of Financial Statement reporting

- Calculations for environmental issues, pollution etc.

- Corporate Social Responsibility Reporting framework, principles and implementation, calculations and ratios.

Aika ja paikka

End or March 2022 to May 17.5.2022

Oppimateriaalit

Given at the start of the study unit.
Lecture materials and Moodle materials.

Opetusmenetelmät

Lectures, group work, practice, independent studies

Harjoittelu- ja työelämäyhteistyö

NO

Tenttien ajankohdat ja uusintamahdollisuudet

Retake exam will be in the beginning of June 2022

Toteutuksen valinnaiset suoritustavat

There are none

Opiskelijan ajankäyttö ja kuormitus

46 hours of contact lectures, workshops and pratices
87 independent work of which share goes to group work

Arviointikriteerit, tyydyttävä (1)

Level 1
Sustainable Accounting:
The student understands companies’ need to compile reports on sustainability.
He/she understands the connection between financial statement and sustainable reporting.  
The student knows the legislation governing financial statements and sustainable reporting both nationally and internationally.  
He/she is able to calculate for sustainability according to current framework. 

Level 2
Sustainable Accounting:
The student understands companies’ need to compile reports on sustainability and understands the why the connection between financial statement and sustainable reporting is important.   
The student knows and is able to follow the legislation governing financial statements and sustainable reporting both nationally and internationally.  
The student is able to choose and use  suitable methods when calculating for sustainability according to the current framework. 

Arviointikriteerit, hyvä (3)

Level 3
Sustainable Accounting:
The student is able to analyse company’s sustainability report and use the information for making conclusion about the company’s sustainability together with the financial statement information.  
He/she understands the legislation governing financial statements and sustainable reporting both nationally and internationally.  
The student is able to calculate and analyse for sustainability in accordance with the current framework.  

Level 4
Sustainable Accounting:
The student is able to analyze and give recommendations on company’s operations related to sustainability based on the company’s sustainability report and financial statement.
He /she understand the legislation governing financial statements and sustainable reporting both nationally and internationally and can use the information when giving recommendations on company’s sustainability.
The student is able to calculate and analyze for sustainability in accordance with the current framework

Arviointikriteerit, kiitettävä (5)

Level 3
Sustainable Accounting:
The student is able to analyse company’s sustainability report and use the information for making conclusion about the company’s sustainability together with the financial statement information.  
He/she understands the legislation governing financial statements and sustainable reporting both nationally and internationally.  
The student is able to calculate and analyse for sustainability in accordance with the current framework.  

Level 4
Sustainable Accounting:
The student is able to analyze and give recommendations on company’s operations related to sustainability based on the company’s sustainability report and financial statement.
He /she understand the legislation governing financial statements and sustainable reporting both nationally and internationally and can use the information when giving recommendations on company’s sustainability.
The student is able to calculate and analyze for sustainability in accordance with the current framework

Esitietovaatimukset

NULL