COURSE UNIT TITLE

Offered By

BUSINESS ADMINISTRATION (English)

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ÇAĞNUR BALSARI

Offered to

BUSINESS ADMINISTRATION (English)

Course Objective

This course provides an in-depth understanding of sustainability reporting, focusing on the principles, frameworks, and practices used by organizations to report on their environmental, social, and governance (ESG) performance. Students will learn how to prepare, analyze, and interpret sustainability reports, and understand the role of these reports in corporate accountability and transparency.

Learning Outcomes of the Course Unit

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Recomended or Required Reading

Matias Laine, Helen Tregidga, Jeffrey Unerman (2022). Sustainability Accounting and Accountability. Third edition by Routledge.
"The Triple Bottom Line: How Today's Best-Run Companies Are Achieving Economic, Social, and Environmental Success" by Andrew Savitz
"Sustainability Accounting and Integrated Reporting" by Charl de Villiers and Warren Maroun
"The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality" by Robert G. Eccles and Michael P. Krzus
"The Value of Sustainability Reporting" by Ernst & Young LLP and Boston College Center for Corporate Citizenship
"Sustainability Reporting: Concepts, Frameworks and the Role of Assurance" by Jeffrey Unerman and Brendan O'Dwyer
"The Impact of Sustainability Reporting on Firm Performance" by Ioannis Ioannou and George Serafeim
Online kaynaklar:
Global Reporting Initiative (GRI) Standards - GRI website
Sustainability Accounting Standards Board (SASB) Standards - SASB website
Integrated Reporting Framework - International Integrated Reporting Council (IIRC) website
International Sustainability Standards Board website

Planned Learning Activities and Teaching Methods

Lectures and group discussions will be the major methods of instruction. Students need to prepare for the class by reading required materials and weekly handouts.

Assessment Methods

Further Notes About Assessment Methods

None

Assessment Criteria

Pretesentations: Participation during the semester will be assessed in two ways. First, Company Report Assessment: Students will be asked to evaluate the company sustainability reports provided, and to share their company report information on the subject in each lesson. Second, Research and group work: Students will be asked to conduct research on a specific topic related to the course and present their findings in class. This can be used to assess research and teamwork skills.

Project: Students will present their evaluations of their sustainability reports, both orally and as a written report.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of lectures is mandatory.
2. Plagiarism of any type will result in disciplinary action.
3. Students are expected to participate actively in class discussions.
4. Students are expected to attend classes on time.
5. Students must obey the time limits of their presentation.

Contact Details for the Lecturer(s)

cagnur.kaytmaz@deu.edu.tr

Office Hours

TBA

Work Placement(s)

None

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes