SUSTAINABILITY ACCOUNTING AND INTEGRATED REPORTING

MANZ590

Course Type

Elective Course

Course Level

Master's Degree Without Thesis

Year of Study

Semester

ECTS

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

Recommended Optional Programme Components

Course Description

The focus of this course is sustainability accounting and reporting and integrated reporting.

Course Contents

WEEK	TOPICS
1^st Week	Non-financial accounting and reporting
2^nd Week	The concept of sustainable growth and sustainability
3^rd Week	International sustainability accounting and reporting standards
4^th Week	GRI-1, GRI-2 and GRI-3
5^th Week	GRI 200 series: Economic effects and explanations
6^th Week	GRI 200 series: Economic effects and explanations
7^th Week	GRI 300 series: Environmental effects and explanations
8^th Week	Midterm Exam
9^th Week	GRI 300 series: Environmental effects and explanations
10^th Week	Series with GRI 400: Social effects and explanations
11^th Week	GRI 400 series: Social effects and explanations
12^th Week	Integrated reporting framework
13^th Week	Week Value creation process
14^th Week	Discussion and Evaluation
15^th Week	General Review

Recommended or Required Reading

GRI Sustainability Accounting and Reporting Standards, International Integrated Reporting Framework

Planned Learning Activities and Teaching Methods

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	14	3	42
Preparation for Final exam	1	60	60
Course hours	14	3	42
Preparation for Midterm exam	1	55	55
Laboratory (including preparation)
Final exam	1	3	3
Homework	1	50	50
Article	8	6	48
Total Work Load			302
Total Work Load / 30 (h)			10.06
ECTS Credit of the Course			10