Environmental Social Governance (ESG): Business Model, Data and Reporting
About the course
What you will learn
Demonstrate an understanding of voluntary and mandatory standards and regulations that govern sustainability reporting ESG reporting and disclosures (including the European Sustainability reporting Standards (ESRS), Task Force on Climate-as well as nature related Financial Disclosures (TFND & TCFD); GRI and US SEC Climate disclosure Act)
- Understand the premises of carbon reporting scope 1, 2 and 3
- Be able to explain and apply emerging theoretical constructs relating to ESG accounting and reporting
- Be able to apply reporting the tools (double materiality matrix for example) covered in the course, to real life cases to prepare ESG reports and disclosures
- Critically analysis environmental, social and economic responsibility of an organization and understand data, measurement, reporting challenges
- Be able to critically analyze environmental, social and economic responsibility of an organization and understand data, measurement, reporting challenges
- Be able to explain differences between sustainability assurance and traditional financial auditing