ESG and Sustainability Disclosure, Reporting and Regulation

Introduction

Please note that this is a preliminary course description. The final version will be published in June 2027.

The course

• Introduces the history and various concepts of ESG/Sustainability and provides an overview of UN and EU policy frameworks on the matter.
• Provides an overview of the voluntary frameworks used to assess, disclose and report on ESG/Sustainability matters
• Provides in-depth coverage of EU/EEA Sustainability laws
• Analyze challenges and opportunities in Sustainability financing.
• Aims to familiarize students with applying ESG classifications, disclosure and performance rules to listed companies.

Course content

• Introduction to the history and concepts for ESG/Sustainability, UN and EU policy frameworks and major international ESG guidelines
• Sustainability classification rules (TR, SFDR, others)
• Sustainability disclosure rules (voluntary/mandatory) including CSRD/ESRS and NFDR.
• Sustainability performance rules (CSDDD etc.)
• Critical analysis of sustainability finance