Sustainability Reporting

The course addresses the issues of sustainability reporting and the integration of sustainability goals into an organization's strategy.

The presenters will discuss the basic legal acts that indicate the need to build sustainability reports, but also to make changes in assessment parameters in business organizations in the coming years. These changes, according to the philosophy of sustainable development, should not shake the stability of the organization. Therefore, determinants and methods of structured modification of strategies of companies and other organizations will be discussed as well.

European Commission, Corporate sustainability reporting: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en

Durand, P. and Gilbert-d’Halluin, A. (2024) Directive (EU) 2022/2464 as regards Corporate Sustainability Reporting (CSRD): Texts and Comments. 1st edition. Europe.

Hirschbuehl, D., Neuville, A., Petracco, M. and Sánchez Arjona, I., The EU economy’s dependency on nature, JRC Working Papers in Economics and Finance, No. 2025/4, European Commission, Ispra, Italy 2025, JRC140304.

Alessi, L. and Giacomelli, A., Quantitative assessment of the financial materiality of climate physical risks: a case study, JRC Working Papers in Economics and Finance, No. 5/2024, European Commission, Ispra, Italy, 2024, JRC139793.

Guagliano, C., Linciano, N., and Soccorso, P., Alessi, L. (2022) Sustainable growth in the European framework and the role of finance. In Guagliano, Linciano, and Soccorso (eds.): Information as a Driver of Sustainable Finance. Palgrave Studies in Impact Finance. Palgrave Macmillan.

Papadopoulos, G. and Alessi, L. (2023) The EU regulatory landscape on sustainable finance. In Falcone and Sica (eds.): Sustainable Finance and the Global Health Crisis. Routledge.

Kaplan R.S., Norton D.P., Strategy Maps. Converting Intangible Assets Into Tangible Outcomes, Harvard Business School Press 2004

Kaplan R.S., Norton D.P., The Balance Scorecard. Translating Strategy Into Action, Harvard Business School Press 1996

Rummelt R.P., Good Strategy, Bad Strategy: The Difference and Why it Matters, Profile Books 2011

Other JRC Publications on Sustainable Finance: https://joint-research-centre.ec.europa.eu/projects-and-activities/sustainable-finance/publications-sustainable-finance_en

K_W03 Graduate will understand, to a deeper degree, environmental and

sustainable development problems and challenges, as well as methods, tools

and procedures leading to the achievement of the Sustainable Development

Goals at various spatial (global, regional, local) and industry scales such as

business, administration and other. The student will become familiar with the

basic regulations on sustainable reporting issues (the Sustainable Finance

Disclosure Regulation, the EU Taxonomy Regulation, the Directive on Corporate

Sustainability Reporting, the European Sustainability Reporting Standards and

other supporting acts).

K_W05 Graduate will be convinced, to a deeper degree, about social, legal and

technological (as well as planning and economic) tools for implementing

sustainable development in various areas of activity. Will understand the need

to build awareness of the reported parameters in the organization and

integrate them into the strategic plans of the enterprise (present them as

strategic goals of the organization).

K_W07 Student will comprehend, to a deeper degree, interdisciplinary

approach to the environment and sustainable development and the

contribution of various disciplines to solving problems and challenges related to

the environment and sustainable development.

K_W09 Participant of the course will be familiar, to a deeper degree, with

reliable sources of information and databases needed to verify the information.

K_U02 Graduate will be able to work interdisciplinary and cross-sectoral based

on knowledge from various subject disciplines and institutional sectors in order

to synthesize new ideas and concepts serving the environment and sustainable

development. The will include the strategic approach to sustainability in terms

of finance and from the point of view of management sciences.

K_U03 Student will be able to evaluate the actions taken to achieve the

Sustainable Development Goals and write and present reports in this regard.

K_U04 Graduate will master the skill to ask critical questions and find

appropriate solutions in the the domaine of sustainability, especially

greenwashing identification.

K_U09 Student will be able to use modern information techniques.

K_U10 Participant will have to use English at B2+ CEFR level and specialist

terminology.

K_K01 Graduate will be prepared to active participation in resolving conflicts

and conducting negotiations related to the implementation of sustainable

development principles and goals inside the organization.

K_K02 Participant will communicate effectively, orally and in writing, with the

community and professionals in various fields, including the interface between

SDGs, finance and strategy creation.

K_K04 Student will be prepared in the field of verifying and respecting the

opinion of other team members, especially subordinates in the process of

management and business supervision.

K_K08 Graduate will be able to coordinate the work of the team, in particular in

terms of the division of duties and time management.

Class participation (30%). Project (70%).

not required