ACC 629: Corporate Sustainability: External Reporting and Disclosure

In an era of growing awareness and concern about environmental, social, and governance (ESG) issues, businesses face increasing expectations to operate sustainably. Corporate sustainability represents an approach to conducting business that fosters sustainable, long-term value for shareholders, employees, consumers, and society as a whole. This course delves into critical aspects of corporate sustainability, laying the groundwork with theoretical foundations, exploring the regulatory framework, and examining prevailing trends in ESG reporting within contemporary management practices. To emphasize the core subject matter, the lectures incorporate interactive in-class activities, including the analysis of case studies and discussions of academic papers. These activities serve as a practical platform for the application of relevant theories in the field of management.

Learning outcomes
Upon successful completion of this course, students will be able to:

  • Develop a comprehensive understanding of corporate sustainability principles and practices.
  • Integrate theory and application through the analysis of relevant case studies, reports, and research papers.
  • Evaluate the ethical, social, and environmental implications in business decisions.
  • Apply strategic thinking and perspective to address critical questions concerning sustainability.
  • Attain proficiency in sustainability reporting and communication.

Necessary prerequisites

Recommended prerequisites

Forms of teaching and learningContact hoursIndependent study time
Lecture with integrated exercise3 SWS8 SWS
ECTS credits4
Graded yes
Form of assessmentgroup presentation
Restricted admissionyes
Further informationPlease feel free to contact Ms. Christina Paul with any questions about the course:
Performing lecturer
Jannis Bischof
Prof. Dr. Yu-Tzu Chang
Frequency of offeringSpring semester
Duration of module 1 semester
Range of applicationM.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., M.Sc. Bus. Math., MAKUWI
Preliminary course work
Program-specific Competency GoalsCG 1, CG 2
LiteratureReadings and additional material for each module will be provided during the course.
Course outlineThe course covers the following key topics:
  • Introduction to Corporate Sustainability: Theoretical Foundations, Regulatory Framework, Measurement, and Contemporary Trends.
  • Corporate Sustainability Strategies and Value Creation
  • Sustainability Reporting
  • ESG Investment and Sustainable Finance