Corporate Responsibility and Sustainability Reporting - Study guide

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

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.

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

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.

After completion of this course at this level, the student:
- Knows the basics of EUs sustainability standards and VSME,
- Is able to independently find some information about VSME and other sustainability standards
- Is able to do some analysis on companies' sustainability reports in a group work and communicate findings to other students in a multicultural teams
- Is able to apply the standards in some real life business cases in a group work

After completion of this course at this level, the student:
- Knows the basics of EUs sustainability standards and VSME
- Is able to independently find more information about sustainability standards
- Is able to analyse companies sustainability reports in a group work and communicate findings to other students in a multicultural teams
- Is able to apply the standards in real life business cases in a group work

After completion of this course at this level, the student:
- Knows the basics of EUs sustainability standards and VSME
- Is able to independently find more information about the sustainability requlation related to the company type and location
- Is able to apply IFRS standards in typical real life business cases and argument possible solutions with standards.
- Is able to work efficiently and contribute well in a group work where sustainability reports are analysed and presented to other students in a multicultural team.

This course is part of the advanced studies in the Accounting and Finance specialization.

This is an evening contact implementation which four contact sessions in eight weeks. Students are required to work independently for the course during the weeks between.

Will be published in Moodle.

Companies' sustainability reports are analysed. Possible visitor lecturers from business during the course.

Pasila Campus

Course has an oral group exam at the last contact session.

English

The CSRD and VSME regulation is applied in Europe and the focus is on European sustainability reporting requirements.

12.01.2026 - 13.03.2026

Assessment is based on: Group assignment Oral exam Detailes will be informed later.

Will be informed later.

IBE4PAACC
EVENING
CONTACT
EXCH
IBEB4PAACC

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

Heli Kortesalmi, Ulrika Lindblad

15 - 45

Group work
Oral exam

INTBBA International Business

0.00 cr

H-5