Sustainability Reporting and Assurance
European Sustainability Reporting Standards (ESRS) streamline reporting requirements for environmental, social and governmental matters.
The Corporate Sustainability Reporting Directive (CSRD) came into force in early 2023 and will require companies to produce sustainability reports in accordance with ESRS. The first companies will need to apply the rules already in 2024 (reports will be published in 2025). The CRSD also requires an audit of the sustainability report.
This course can be taken as part of the Master in accounting and auditing.
- Introduction to the CSRD
- ESRS 1
- ESRS 2
- ESRS G1
- ESRS E1 to E5
- ESRS S1 to S4
- Sustainability assurance
Teaching begins in the middle of March. Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class.
The course will be organised as a combination of lectures (physical or virtual), videos, discussions, exercises/mini-cases and readings.
Guest speakers will be used to complement internally offered lectures and provide practical insights. For events with guest speakers, attendance will be expected.
3-hour written exam under supervision.
This course is taught in English.
A detailed course description can be found on this link. At the bottom of the course description, you will find a link to the reading list.
The tuition fee is normally charged after the start of the semester. You will find the invoice under My invoice in the student portal.
Financing: The enrolment contract is made with you and not your employer, even if the employer pays for your studies.