Transparency and accountability are the cornerstones of today’s corporate disclosure and performance reporting.
Financial information alone does not meet modern informational needs; investors and other stakeholders demand ever-increasing levels of information not only on the multi-dimensional performance results obtained by the company, but also on the way the company has reached those results.
Modern companies are involved in developing and integrating sustainability in their business models, by adopting an Environmental, Social & Governance (ESG) program, that needs to be aligned with corporate business strategy, and should give a material contribution to the value creating process of the business. The ESG model needs to be consistently integrated into the reporting strategy of the organization.
This course presents and unravels the funding pillars of corporate reporting frameworks and guidelines as far as sustainability is concerned. From Global Reporting Initiative (GRI) to Carbon Disclosure Project (CDP), Task Force on Climate-related Financial Disclosures (TCFD), Sustainability Accounting Standards Board (SASB) and more, the course offers an introduction to the world of sustainability and non financial reporting, giving students tools and insights to understand how companies and managers design and implement an ESG reporting program.