Sustainability Reporting

Catalog description

The course takes an interactive approach to deepen your understanding of how corporations communicate their environmental and social impacts. Class sessions will include exercises with classmates, group conversations, and discussions with influential guest speakers who are leading the charge in corporate measurement and reporting. We will explore various frameworks for measurement, evaluation, risk assessment, and disclosure, shedding light on the motivations behind corporate engagement in environmental and social activities and disclosure, and the responsibilities of managers and directors. We will also delve into understanding the landscape of key players influencing corporate disclosure decisions, from corporate management to citizens and activists to institutional investors and regulatory bodies such as the US Securities Exchange Commission, the International Sustainability Standards Board, and the European Union. Gain the ability to read ESG reports critically, along with a foundational understanding of financial reports. The course culminates in group projects that offer an in-depth exploration of issues related to assessing an organization's social and environmental footprint. Project topics may include evaluating sustainability disclosures, analyzing standard-setting and disclosure regulation, or generating and evaluating innovative business models for positive environmental and social impacts.