BE-320 ESG Metrics (Autumn 2022)

ECTS Credits:: 7.5
Responsible department:: School of Business and Law
Course Leader:: Andre Tofteland
Lecture Semester:: Autumn
Teaching language:: Norwegian
Duration:: ½ year

Schedule (TP) Reading list (Leganto)

The course is connected to the following study programs

Teaching language

Norwegian

Recommended previous knowledge

ORG209 Strategy, BE-209 Financial Accounting 2 and BE-210 Investment and Finance, or equivalent.

For single course students, the subjects (or equivalent) are required for admission.

Learning outcomes

After completing the course, the student should have gained:

• an understanding of the importance of international trends affecting companies' reporting of financial information

• a good knowledge of how digital transformation affects the development of business models and work processes in the field of accounting

• a good knowledge of how the UN Sustainability Goals can affect companies' assessments of materiality and reporting of financial information

• knowledge of how non-financial indicators can affect investors' valuation of businesses

• knowledge of digital financial systems

• competence in presenting complex accounting information to different stakeholders

The course includes preparation, understanding and presentation of financial information to various stakeholders, in an accounting context. Attention is directed to current challenges and opportunities arising from increasing digitization and increased awareness related to climate challenges and sustainability, including non-financial indicators and the three-part bottom line.

Teaching and learning methods

Plenary lectures, videos, group work and student presentations. The course has an estimated scope of work of around 200 hours.

Examination requirements

Plenary presentation of group work. More information can be found in Canvas.

Examinations

3 hour written, individual examination. Letter grades.

Student evaluation

Emneansvarlig i samråd med studenttillitsvalgt fastsetter evalueringsform og om emnene skal ha midtveis- eller sluttevaluering, jf. kvalitetssystemet kapittel 4.1. Informasjon om evalueringsform for emnet publiseres i Canvas.

Offered as a free-standing course

Yes. Subject to availability or capacity.

Admission Requirement if given as a free-standing course