Corporate Responsibility and Sustainability Reporting (5 cr)

Evaluation scale

H-5

Schedule

Will be informed later.

Implementation methods, demonstration and Work&Study

Course delivery methods: contact teaching, online, blended, virtual

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

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.

Materials

Will be published in Moodle.

Teaching methods and instruction

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.

Working life connections

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

Exam dates and re-exam possibilities

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

Internationality

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

Completion alternatives

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 assignments

Assessment is based on:
Group assignment
Oral exam

Detailes will be informed later.

Assessment methods

Group work
Oral exam