Information Package

Program of Accounting and Finance Management

TBS336

CORPORATE SUSTAINABILITY REPORTING AND AUDITING

Course Code
TBS336
Semester
-
Theory+Practice
3 + 0
ECTS
5
Course TypeElective Course
Course LevelBachelor's Degree
Year of Study-
Semester-
ECTS5
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. At the end of the course, students will be able to explain the concept of sustainability, its historical development, and its environmental, social, and economic dimensions.
  2. At the end of the course, they will be able to explain national and international regulations relating to sustainability and the impact of these regulations on corporate reporting.
  3. At the end of the course, you will be able to discuss the fundamental concepts, principles, frameworks and standards related to corporate sustainability reporting.
  4. At the end of the course, participants will be able to explain and evaluate the objectives, scope, disclosure requirements, strategy, risk management and performance indicators covered by the Turkish Sustainability Reporting Standards (TSRS 1 and TSRS 2) in terms of their application.
  5. At the end of the course, you will be able to analyse corporate sustainability performance within the framework of environmental, social and governance (ESG) dimensions.
  6. At the end of the course, you will be able to discuss the processes involved in preparing, presenting and auditing corporate sustainability reports.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme Components
Course DescriptionThis course addresses the concept of sustainability and the fundamental principles of corporate sustainability reporting. The course examines regulations related to sustainability, the Turkish Sustainability Reporting Standards TSRS 1 and TSRS 2, the ESG approach, and the main issues related to the preparation and auditing of corporate sustainability reports.
Course Contents
WEEK TOPICS
1st Week Introduction to Sustainability: Definition, Historical Perspective, and Dimensions of Sustainability
2nd Week Regulations Related to Sustainability
3rd Week Fundamental Concepts Related to Sustainability
4th Week Fundamental Concepts and Principles of Corporate Sustainability Reporting
5th Week Frameworks and Standards for Corporate Sustainability Reporting
6th Week Turkish Sustainability Reporting Standards TSRS 1: Objective, Scope, and Fundamental Principles
7th Week Turkish Sustainability Reporting Standards TSRS 1: Implementation Principles and Disclosure Requirements
8th Week Midterm Examination
9th Week Turkish Sustainability Reporting Standards TSRS 2: General Disclosures and Management Approach
10th Week Turkish Sustainability Reporting Standards TSRS 2: Strategy, Risk Management, and Performance Indicators
11th Week Sustainability from Environmental, Social, and Governance Perspectives ESG
12th Week Corporate Sustainability Reporting and Practical Examples within the ESG Framework
13th Week Auditing of Corporate Sustainability Reports
14th Week General Review
Recommended or Required ReadingAkdogan, N., Dogan, D. U., Ozerhan, Y. and Sultanoglu, B. Eds. 2025. Kurumsal surdurulebilirlik raporlarinin duzenlenmesi ve denetimi: TSRS uyumlu. Gazi Kitabevi.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
  • Case Study
Assessment Methods and Criteria Midterm Examination: 1, 30 percent Assignment: 1, 10 percent Quiz: 1, 10 percent Total In Term Assessment: 50 percent Contribution of In Term Assessment to the Final Grade: 50 percent Contribution of the Final Examination to the Final Grade: 50 percent Total: 100 percent
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 2 2
Preparation for Quiz 0 0 0
Individual or group work 14 3 42
Preparation for Final exam 1 23 23
Course hours 14 3 42
Preparation for Midterm exam 1 15 15
Laboratory (including preparation) 0 0 0
Final exam 1 2 2
Homework 1 24 24
Total Work Load150
Total Work Load / 30 (h)5
ECTS Credit of the Course5
Language of InstructionTurkish
Work Placement(s)No
LO1 LO2 LO3 LO4 LO5 LO6
K1 X
K2 X X
K3 X X X X X
K4 X
K5 X X X X X
K6 X
K7 X X X X X