This course provides an overview of the principles, practices and emerging trends in sustainability accounting and reporting, as well as a short overview of its historical foundation. The core of the course is its provision of a high level overview of the major international sustainability reporting standardisation initiatives (Global Reporting Initiative, AA1000, Sigma project, ISO26000, the UN Global Compact). The course is supplemented by numerous examples on how sustainability reporting is practiced across companies/entities.
The program answers questions such as:
- What are the principles of the triple bottom line?
- Which are the major international sustainability reporting standardisation initiatives and how do these differ?
- What is the high level content of the major international sustainability reporting standardisation initiatives in sustainability reporting?
- How do sustainability reports look like in practice?
- Why it is important for businesses to effectively report on sustainability?