| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Gain knowledge about sustainability accounting and reporting within the framework of the concept of sustainable growth.
- Have information about environmental effects and explanations.
- Have information about the economic effects and explanations.
- Gains knowledge about social impact and explanations.
- Gain knowledge about integrated reporting and value creation process.
- Have information about sustainability reporting and integrated reporting analysis.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | MAN427 INTERNATIONAL FINANCIAL REPORTING STANDARDS |
|---|
| Course Description | The focus of this course is sustainability accounting and reporting and integrated reporting.
Students who miss more than 30% of total class hours receive an F2 grade. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Non-financial accounting and reporting |
|
2nd Week |
The concept of sustainable growth and sustainability |
|
3rd Week |
International sustainability accounting and reporting standards |
|
4th Week |
GRI-1, GRI-2 and GRI-3 |
|
5th Week |
GRI 200 series: Economic effects and explanations |
|
6th Week |
GRI 200 series: Economic effects and explanations (continued) |
|
7th Week |
Midterm |
|
8th Week |
GRI 300 series: Environmental effects and explanations |
|
9th Week |
GRI 300 series: Environmental effects and explanations (continued) |
|
10th Week |
Series with GRI 400: Social effects and explanations |
|
11th Week |
GRI 400 series: Social effects and explanations |
|
12th Week |
Integrated reporting framework |
|
13th Week |
Week Value creation process |
|
14th Week |
Discussion and Evaluation |
|
| Recommended or Required Reading | GRI Sustainability Accounting and Reporting Standards, International Integrated Reporting Framework |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Presentation of Case Study |
1 |
20 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
|
|
|
| Preparation for Final exam |
1 |
55 |
55 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
50 |
50 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Presentation (including preperation) |
1 |
2 |
2 |
| Total Work Load | 153 |
| Total Work Load / 30 (h) | 5.1 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
