This course provides students with a comprehension of sustainability reporting by organizations. Topics include an overview of what organizations currently report about their Environmental, Social, and Economic performance, and what organizations should be reporting about their sustainability performance. Regulation of sustainability reporting, greenwashing, and external assurance of sustainability reports are also covered.

The main objective of the course is to equip students with the knowledge required for the understanding as to how to measure, evaluate and disclose social and environmental corporate performance. The course will emphasize the interplay between sustainability strategy, organizational architecture and performance, providing the practical knowledge and insights for embedding sustainability into the corporate daily practice.

Students will gain familiarity on how to disclose sustainability information using several international reporting frameworks such as Global Reporting Initiative (GRI) Standards, Carbon Disclosure Project (CDP), Sustainability Accounting Standards Board (SASB), and pertinent assurance practices to be applied in relation to sustainability reporting.