| Lecturer | 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 |
| ECTS | 8 |
| Language | English |
| Form of Assessment | Written exam (75%), Case Studies (25%) |
Contents
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
Lectures:
- Conceptual Introduction
- Transparency: Market Discipline and Real Effects
- Transparency: Empirical Evidence
- ESG Reporting: Conceptual Foundations
- ESG Reporting: Regulatory Landscape
- ESG REporting: Environmental and Social Issues
- Case Study
- ESG Reporting & Taxation
- Tax: Environmental
- Tax: Social
- Tax: Governance
- Q & A
Exercise Sessions:
- Transparency Regulation
- ESG Reporting: Conceptual Foundations
- ESG Reporting: Environmental and Social Issues
- ESG Reporting & Taxation
- Guest Lecture
- Tax: Governance
Prerequisites