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2024/2025  KAN-CCMVA8008U  Environmental Social Governance (ESG): Business Model, Data and Reporting

English Title
Environmental Social Governance (ESG): Business Model, Data and Reporting

Course information
Language English
Course ECTS 1.5 ECTS
Type Elective
Level Full Degree Master
Duration One Quarter
Start time of the course Spring
Timetable Course schedule will be posted at calendar.cbs.dk
Min. participants 1
Max. participants 30
Study board
Study Board for cand.merc. and GMA (CM)
Programme Master of Science in Economics and Business Administration
Course coordinator
  • Caroline Aggestam Pontoppidan - Department of Accounting (AA)
Main academic disciplines
  • Corporate governance
  • CSR and sustainability
  • Globalisation and international business
Teaching methods
  • Face-to-face teaching
Last updated on 19-11-2024

Relevant links
Learning objectives
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
Course prerequisites
This course is a special course limited to cand. merc. students returning from exchange. To qualify for the course you:

1. Enrolled in a cand.merc. programs at CBS
2. Have to have passed 28 ECTS during your exchange
3. Have to submit a motivational statement to outboundexchange@cbs.dk
Prerequisites for registering for the exam (activities during the teaching period)
Number of compulsory activities which must be approved (see section 13 of the Programme Regulations): 1
Compulsory home assignments
A 5 page case study addressing ESG accounting and/or reporting written in a group of 2-4.
Students who due to illness or other excused absence cannot participate shall instead individually hand in a five pages assignment.
Examination
Environmental Social Governance (ESG): Business Models, Data and Reporting:
Exam ECTS 1,5
Examination form Home assignment - written product
Individual or group exam Group exam
Please note the rules in the Programme Regulations about identification of individual contributions.
Number of people in the group 2-4
Size of written product Max. 5 pages
Assignment type Case based assignment
Release of assignment Subject chosen by students themselves, see guidelines if any
Duration Written product to be submitted on specified date and time.
Grading scale Pass / Fail
Examiner(s) One internal examiner
Exam period Spring and Spring
Make-up exam/re-exam
Same examination form as the ordinary exam
Course content, structure and pedagogical approach

This course provides students with an understanding of ESG governance at a global, regional and local levels. The course is focused on providing ESG data and data quality; and discusses implication for business strategy and business models. 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.
Description of the teaching methods
Understanding how ESG reporting is prepared is increasingly important. Understanding and analyzing ESG data and assessing its quality aims to stimulate students' curiosity about ambiguities in accounting and develop a high degree of analytical and critical thinking.

An essential part of the course covers ethical and societal dilemmas and the role of business in solving such humanity challenges as environmental threats, social problems, and sustainable development. We apply an inclusive view on the role of business within the ecosystem considering the ESG impact going from local communities to the global footprint.

Description of the teaching methods
Sessions have a blended format, including (1) pre-recorded lecture videos, (2) on-campus sessions where students have the chance to work in groups to solve exercises and discuss solutions. On campus, participation is essential to strengthen students' ability to collaborate and provide each other with constructive feedback in discussions. To stimulate an interactive learning environment, we do not record on-campus sessions.

Throughout the different sessions, students acquire ESG reporting knowledge by analyzing the different standarts, regulations as well as ESG disclosures of diverse companies. The course focuses on companies with different institutional backgrounds, ensuring broader economic context coverage.

The teaching sessions comprise lectures and class discussions as well as practical exercises. Various mini case problems are considered, whereby students are expected to analyze and interpret the ESG accounts or reports of a company under certain conditions. In addition to the sessions there are workshops to work through more extensive ESG reporting and carbon accounting problems and to when required review the most important points of the lectures through supplementary exercises, and thus prepare students even better for the final examination.
Feedback during the teaching period
The course is supplemented by a partial blended learning approach with the use of video materials and online multiple-choice questions.

In addition lectures and workshops will provide extensive opportunities for questions and answers. Students are also encouraged to take full advantage of staff office hours to engage in advancing comprehension of the course objectives.
Student workload
In classroom or online learning 25 hours
Preparation for classroom activities 5 hours
Examination 11,5 hours
Last updated on 19-11-2024