Corporate Responsibility and Sustainability Reporting, 5 cr - ECO027AS2AE
Course unit language
English
Upcoming implementations
Corporate Responsibility and Sustainability Reporting ECO027AS2AE-3001 12.01.2026-13.03.2026 5 op(IBE4PAACC, ...)+-
Campus
Pasila Campus
Teaching language
English
Timing
12.01.2026 - 13.03.2026
Groups
IBE4PAACC
EVENING
CONTACT
EXCH
IBEB4PAACC
Teachers
Heli Kortesalmi, Ulrika Lindblad
Seats
15 - 45
Degree Programme
INTBBA International Business
R&D proportion
0.00 cr
Virtual proportion
0.00 cr
Evaluation scale
H-5
Current implementations
No ongoing implementations yet.
Past implementations
No past implementations yet.
Learning objectives
A student who has completed this course or acquired equivalent competence:
is able to define corporate responsibility and is familiar with its various frameworks
knows the EU sustainability reporting requirements and can seek updated information about them
is familiar with circular economy business models and special accounting situations related to the circular economy
is able to apply the above knowledge by analyzing a company's operations from the perspective of responsibility and sustainability reporting
Contents
Corporate Responsibility, EU Green Deal
The EU’s CSRD (Corporate Sustainability Reporting Directive)
VSME (Voluntary Sustainability Reporting for SMEs)
Business models of circular economy companies and accounting challenges related to the circular economy
Implementation methods, Demonstration and Work&Study
If you already possess the learning outcomes of this course, you can demonstrate your competence. Please contact the course instructor for more information. Further details on recognition of prior learning: https://www.haaga-helia.fi/en/recognition-prior-learning-and-work-study
Learning materials
Will be informed during the course.
Intro
Corporate sustainability reporting has been practiced for years, but it has not been regulated. Companies have been able to report according to their own interests and choose the frameworks they prefer. This changed in 2024, especially for large companies and their subcontractors within the EU. The EU’s new sustainability reporting requirements, integrated into financial statements, came into effect at the beginning of 2024. The Accounting Act in Finland has been updated accordingly, and the first reports compliant with the CSRD (Corporate Sustainability Reporting Directive) were published in 2025. Further updates to reporting requirements are expected through the Omnibus initiative. Sustainability reporting represents a new and demanding area of expertise for financial professionals. In addition, sustainability reports will be subject to auditing, meaning that auditors must also familiarize themselves with the new requirements.
Further information
This course is part of the advanced studies in the Accounting and Finance specialization.
Starting level and linkage with other courses
In order to take this course, you need to have prior knowledge on doing accounting and preparing financial statements, for ex you should have taken courses ECO002AS2AE Financial Accounting, ECO005AS2AE Financial Statements and Corporate Tax or ECO002AS2A Kirjanpito and ECO005AS2A Tilinpäätös ja yritysverotus or have similar knowledge.
Assessment criteria
Assessment criteria - grade 1
When the implementation type of the course is CONTACT, ONLINE or BLENDED it is required that the student is present during those teaching hours that are marked in the study schedule. If you are absent more than 25 %, your grade will be lowered by one. If you are absent more than 50 %, the course is failed.
Knows the basics of EUs sustainability standards and VSME, and is able to independently find some information about them. Is able to apply the standards in some real life business cases.
Assessment criteria - grade 3
Knows the basics of EUs sustainability standards and VSME and is able to independently find more information about them. Is able to apply the standards in typical real life business cases.
Assessment criteria - grade 5
Knows the basics of EUs sustainability standards and VSME and is able to independently find more information about them. Is able to apply IFRS standards in typical real life business cases and argument possible solutions with standards.