REPORTING NON-FINANCIAL INFORMATION

TBS302

Course Code: TBS302
Semester: -
Theory+Practice: 3 + 0
ECTS: 5

Course Type

Elective Course

Course Level

Bachelor's Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Associate Professor Burçak Kızıltan Işık

Learning Outcomes

At the end of this course, the students;

Gain knowledge about non-financial information.
Understand the reporting frameworks designed for presenting non-financial information.
Learn about the preparation of non-financial reports.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

This course will cover how to prepare integrated reports that combine financial and non-financial information, corporate governance compliance reports, and United Nations Global Compact compliance reports.

Course Contents

WEEK	TOPICS
1^st Week	General information about non-financial information
2^nd Week	Integrated reporting
3^rd Week	Integrated reporting
4^th Week	Integrated reporting
5^th Week	Corporate governance compliance report
6^th Week	Corporate governance compliance report
7^th Week	Corporate governance compliance report
8^th Week	Midterm exam
9^th Week	United Nations Global Compact compliance reports
10^th Week	United Nations Global Compact compliance reports
11^th Week	United Nations Global Compact compliance reports
12^th Week	Report preparation
13^th Week	Report preparation
14^th Week	Report preparation

Recommended or Required Reading

Akdoğan, N., Doğan, D. U., & Alp, Ö. S. (2022). Finansal olmayan bilgilerin raporlanmasında değişiklikler ve güncel konular. Gazi Kitabevi.

Planned Learning Activities and Teaching Methods

Discussion
Lecture
Questions/Answers
Presentation

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	40
Assignment	2	10
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	1	1
Preparation for Quiz
Individual or group work	14	2	28
Preparation for Final exam	1	40	40
Course hours	13	3	39
Preparation for Midterm exam	1	20	20
Laboratory (including preparation)
Final exam	1	1	1
Homework	2	10	20
Project
Total Work Load			149
Total Work Load / 30 (h)			4.96
ECTS Credit of the Course			5

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3
K1	X
K2		X
K3			X
K4		X
K5	X
K6		X
K7			X