ESG and Sustainability Disclosure, Reporting and Regulation

Introduksjon

The course 

• introduces the history and various concepts of ESG/Sustainability and provide 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 dept coverage of EU/EEA Sustainability  laws
• Analyse challanges and opportunities in Sustainability financing.
• aims to familiarize students with applying ESG classifications, disclosure and performance rules to listed companies.

Kursets innhold

• 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