ESG Regulation and Sustainability Reporting

ACC/TAX 570 for Master students (Dieser Kurs wird nur in Englisch angeboten)

Lecturers Prof. Dr. Jannis Bischof, Prof. Dr. Holger Daske, Prof. Dr. Philipp Dörrenberg, Prof. Stefan Reichelstein, Ph.D.
Frequency Spring semester
Courses Lecture, Case Studies, Exercises
Language English
Form of Assessment Written exam (75%), Case Studies (25%)


Dr. Svea Holtmann

Dr. Svea Holtmann

Universität Mannheim
Lehr­stuhl für ABWL und Betriebs­wirtschaft­liche Steuerlehre
Schloss Ostflügel – Raum O 249
68161 Mannheim
nach Vereinbarung
Vincent Giese, M.Sc.

Vincent Giese, M.Sc.

Wissenschaft­licher Mitarbeiter
Universität Mannheim
Schloss Schneckenhof Nord Schneckenhof Nord – Raum SN 266
68161 Mannheim
nach Vereinbarung
Tobias Kalmbach, M.Sc.

Tobias Kalmbach, M.Sc.

Universität Mannheim
Schloss Schneckenhof Ost – Raum SO 203
68161 Mannheim
nach Vereinbarung


Environmental, social, and governance (ESG) factors are increasingly important for the long-run performance of companies and their sustainability management. Therefore, the reporting on these factors has gained attention from many private and public initiatives worldwide and recent regulations (such as the CSRD in the European Union) require disclosures of companies’ ESG performance. Managers respond to the pressure from regulators and stakeholders by increasingly incorporating the measurement and monitoring of ESG targets in their internal performance evaluation. This course introduces the theoretical foundations, the regulatory framework as well as trends in current management practice of ESG reporting. Particular emphasis is laid on carbon disclosures and tax transparency.

We will use ILIAS “ACC/TAX 570: ESG Regulation and Sustainability Reporting [Ü] (FSS 2024)” for course announcements, class handouts, slides, cases, and articles. Please make sure you check the course website frequently.

Course Structure

  • Learning Outcomes

    Students have developed an economic intuition for the theoretical foundations of targeted disclosure regulation. Specifically, they understand how public reporting requirements can support regulatory objectives with regard to ESG factors and they know institutional details of how ESG regulation in the corporate sector contributes to these objectives. They can relate their knowledge to applied cases on topics such as decarbonization and fair taxation.

  • Table of Contents


    1. Conceptual Introduction
    2. Transparency: Market Discipline and Real Effects
    3. Transparency: Empirical Evidence
    4. ESG Reporting: Conceptual Foundations
    5. ESG Reporting: Regulatory Landscape
    6. ESG REporting: Environmental and Social Issues
    7. Case Study
    8. ESG Reporting & Taxation
    9. Tax: Environmental
    10. Tax: Social
    11. Tax: Governance
    12. Q & A

    Exercise Sessions:

    1. Transparency Regulation
    2. ESG Reporting: Conceptual Foundations
    3. ESG Reporting: Environmental and Social Issues
    4. ESG Reporting & Taxation
    5. Guest Lecture
    6. Tax: Governance
  • Prerequisites