6 ECTS credits
172 h study time

Offer 2 with catalog number 4001692FNR for all students in the 1st semester at a (F) Master - specialised level.

Semester
1st semester
Enrollment based on exam contract
Impossible
Grading method
Grading (scale from 0 to 20)
Can retake in second session
Yes
Taught in
English
Faculty
Faculty of Social Sciences & SolvayBusinessSchool
Department
Business
Educational team
Marie-Laure Vandenhaute
Thomas Selleslagh
Aurianne Lambert (course titular)
Activities and contact hours
22 contact hours Lecture
2 contact hours Seminar, Exercises or Practicals
132 contact hours Independent or External Form of Study
Course Content

The objective of this course is to provide students with knowledge and understanding in the areas of sustainability, (international) sustainability reporting frameworks, ESG assessments (upcoming) sustainability reporting legislation and standards such as the CSRD, ESRS and EU Taxonomy. To achieve this objective, case studies and examples will be discussed. Furthermore, the course aims to equip students with the necessary knowledge and skills to conduct carbon footprint calculations and develop an understanding of sustainability assurance.

Course material
Digital course material (Required) : Advanced Accounting and International Financial Reporting, Canvas
Digital course material (Required) : Complementary study material to support the learning process: a.o. legislation and standards, case study material., Available on the digital learning platform Canvas
Additional info

Teaching Methods

- Lecture: collective contact-dependent moments during which the lecturer engages with learning materials
- Seminar, Exercises or Practicals (Practical): collective or individual contact-dependent moments during which the students are guided to actively engage with learning materials
- Independent or External Form of Study (Self): independent study

This description of the teaching methods is indicative, in order to assess the expected study load:

DAY- AND EVENING STUDENTS
Lecture: 22 hours

  • Lectures: 9 x 2 hours
  • Presentations Assignments: 2 x 2 hours

Practical: 2 hours

  • Collective and/or individual counselling: 2 hours

Self: 132 hours

  • Keeping track of the course material during the semester and consulting complementary study material: 36 hours (at a rate of 2 hours per lecture hour)
  • Assignment ‘Sustainability Reporting’: 56 hours (7 days of 8 hours)
  • Examination preparation: 40 hours (5 days of 8 hours)
Learning Outcomes

Algemene competenties

After succesfully completing this course, the student

  • explains the basics of sustainability, (international) sustainability reporting frameworks and ESG assessments
  • explains the basics of (future) sustainability reporting legislation and standards
  • explains and applies double materiality in practice
  • explains and applies the process and basic steps of setting up sustainability reporting
  • develops a carbon footprint calculation
  • evaluates a sustainability report against sustainability reporting legislations
  • explains the basic steps and approach of sustainability assurance

Grading

The final grade is composed based on the following categories:
Written Exam determines 100% of the final mark.

Within the Written Exam category, the following assignments need to be completed:

  • Written Exam with a relative weight of 75 which comprises 75% of the final mark.
  • Assignment with a relative weight of 25 which comprises 25% of the final mark.

Additional info regarding evaluation

Both, the “assignment” and the “final exam” are mandatory components that must be taken in order to receive a final course grade. Failure to participate in either of these components will result in being marked absent for the entire course.

The assignment cannot be resumed in the second session, nor will a replacement assignment be organised. Consequently, if the assignment is not completed during the semester, a grade of absence will be assigned for this component and thus for the entire course in both the first and second exam sessions. The grade on the assignment is transferred from the first to the second session, but is not transferred to the following academic year.

The assignment component is a group assignment. Detailed instructions related to the assignment will be provided via the digital learning platform during the semester.

Allowed unsatisfactory mark
The supplementary Teaching and Examination Regulations of your faculty stipulate whether an allowed unsatisfactory mark for this programme unit is permitted.

Academic context

This offer is part of the following study plans:
Master of Business Engineering: Standaard traject (only offered in Dutch)
Master of Business Economics: Standaard traject (only offered in Dutch)
Master of International Business: Standaard traject
Master of Business Engineering: Business and Technology: Standaard traject
Master of Teaching in Economics: standaard traject (90 ECTS, Etterbeek) (only offered in Dutch)