Study Guide

Objective

Students have:
-an understanding of sustainability and sustainability reporting
-knowledge of international standards and frameworks
-an understanding of how to collect and interpret relevant data for sustainability reporting

Content

-current standards and frameworks, as well as applicable legislation, including CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards) and Finnish legislation
-quantitative and qualitative sustainability indicators
-materiality analysis and GAP analysis
-compiling sustainability reports

Qualifications

Basics of Acocunting
Corprate Sustainability and Quality Management

Assessment criteria, satisfactory (1)

Student:
-has a basic understanding of sustainability, reporting, and sustainability dimensions
-is familiar with some standards and frameworks, but has limited understanding of their application
-understands relevant data and can partially interpret it
-can define basic concepts in sustainability reporting
-has some knowledge of laws and standards

Assessment criteria, good (3)

Student:
-has a good understanding of sustainability and reporting, and can apply them in practice
-has good knowledge of standards and frameworks, and can explain their application
-has a good understanding of data collection and indicators, and can apply them in practice
-can relate sustainability concepts to practical examples
-has a good understanding of laws and standards

Assessment criteria, excellent (5)

Student:
-has an excellent understanding of sustainability and reporting
-has excellent knowledge of standards and frameworks
-has excellent understanding of data collection and indicators, and can apply them in practice
-has an excellent understanding of sustainability concepts with relevant practical application
-has excellent understanding of laws and standards