ISR Introduction into Sustainability Reporting

General

• last lecture: Wiener Stadtwerke

Grading

Introduction

• 10% class participation
• 30% class exercises
• 20% quiz
• 40% final exam

Content

• Intro into Sustainability Reporting

• Voluntary Reporting Standards and Frameworks

• Mandatory Reporting Standards

• GHG Emissions

• ESRS and EU Taxonomy Regulation

• Double Materiality

• Sustainable Supply Chain and CSDDD

• Strategy and Implementation

  • Sustainability Governance

• Accounting for GHG Emissions

• Company Tasks

• Sustainability Reporting Standards

  • ESG

• Current EU Sustainability Projects

Exam

• 60 minutes
• online via canvas - present in room
• closed book - open questions
  • not like the quiz
• 60 points, but 40% of the grade
• no details necessary for exam - details will be given if necessary
• nothing specific from the 5th lecture → CSDDD and SFDR not included
• regarding Accounting for GHG Emissions
  • only need to know what is covered and how the standard works
  • E1 is very important
  • no specific details
• any empirical evidence is not part of the exam