En­vir­on­ment­al So­cial and Gov­ernance (ESG): data, ac­count­ing and re­port­ing

Course content

This course provides students with an understanding of ESG governance at a global, regional (EU) and local (Denmark) level. The course is focused on providing ESG data and data quality; accounting for ESG and, disclosure and finance in the context of sustainability and social justice. At the end of the course, reporting on ESG and ESG disclosures in Annual reports. The course will address the interlinkages between financial reporting and ESG reporting.

Students will gain a sound theoretical understanding in the area if ESG accounting and reporting together with technical understanding that will equip students to understand, among other things; carbon accounting, materiality matrixes and voluntary versus mandatory ESG disclosures.

During the course we work with real questions from companies and a case question taken from practice. Close alignment between learning to apply standards such as the European Sustainability Standards (ESRS) and the theoretical understanding of ESG reporting.