Environmental, Social and Governance (ESG) Metrics: Reshaping Finance
Included in Study
Master’s Programme in International Business
Master's Programme in Accounting and Auditing
Master's Programme in Business Administration
Master's Programme in Business Administration (5 years)
Language of instruction
Introductory course in Investment and Finance or equivalent
Upon successful completion of the course, the students should be able to:
interpret how Environmental, Social, and Governance (ESG) information can influence companies' assessments of sustainable management and the presentation of financial metrics
discuss the importance and relevance of international trends influencing companies' reporting of financial and non-financial information, in the context of company valuation
critically evaluate how investors may use ESG information when assessing risk
demonstrate a profound knowledge of how non-financial metrics can affect the valuation of companies
present complex ESG information to various groups of stakeholders
The course covers different approaches to the preparation of non-financial information in a financial context. Attention is aimed at current challenges and opportunities; companies and investors encounter because of digitalization and increased attention to climate challenges and other ESG related issues. Stakeholders' demand for material ESG information form an integral part of the course.
Plenary lectures, videos, group work and student presentations. The course has an estimated scope of workload of about 200 hours.
Plenary oral presentation. Further information can be found in Canvas.
Assessment methods and criteria
Home examination (groups of 2-3 students). The group as a whole is graded. Letter grades. More details will be available in Canvas.
Due to grade requirements for state authorised auditors, a regular examination will be held both autumn and spring.
The person responsible for the course in consultation with the student representatives, decides the form of evaluation and whether the courses must have a midterm- or final evaluation, see also the Quality System, chapter 4.1. Information about the form of evaluation for the course is posted in Canvas.