Παρουσίαση/Προβολή

(LOXR676) -  Diogenis Baboukardos

Περιγραφή Μαθήματος

The course deals with the current trends and developments in accounting and corporate reporting for sustainability and climate change. The course introduces the concept of sustainability reporting and its central role in corporate activities nowadays. It examines the three main pillars of sustainability reporting (Environment, Society, Governance - ESG) paying special attention to the climate change-related reporting. Further, it touches upon methods for measurement of sustainability, climate change, and ESG-related matters. A good part of the course will be dedicated to the European Sustainability Reporting Standards (ESRS) and the relevant European Directive 2022/2464 (Corporate Sustainability Reporting Directive – CSRD), the International Financial Reporting Standards for Sustainability (IFRS Sustainability) and other internationally recognized sustainability reporting frameworks, such as the United Nations’ Global Reporting Initiative (GRI) and the Greenhouse Gas (GHG) Protocol. Finally, it examines how financial accounting deals with sustainability-related phenomena, how sustainability and climate change reporting affect financial reporting and the current efforts to connect financial reporting and sustainability reporting through the principles of Integrated Reporting.

Ημερομηνία δημιουργίας

Παρασκευή, 20 Φεβρουαρίου 2026