•   Corporate Responsibility and Sustainability Reporting ECO027AS2AE-3001 12.01.2026-13.03.2026  5   (IBE4PAACC, ...) +-
    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
    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.
    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
    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.
    Further information
    This course is part of the advanced studies in the Accounting and Finance specialization.
    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