| 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;
- 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.
- 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.
- At the end of the course, you will be able to discuss the fundamental concepts, principles, frameworks and standards related to corporate sustainability reporting.
- 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.
- 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.
- 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 Delivery | Face to face |
| Prerequisites | No |
| Recommended Optional Programme Components | |
| Course Description | This 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 Reading | Akdogan, 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 Load | 150 |
| Total Work Load / 30 (h) | 5 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
| Work Placement(s) | No |