Companies today face increasing stakeholder and regulatory pressure not only to integrate environmental and social sustainability into their business practices, but also to communicate transparently with relevant stakeholders and the community at large. Consequently, ESG reporting has evolved from a voluntary practice to an expected activity and, in many jurisdictions, a mandatory requirement.
These developments have expanded ESG reporting in both breadth and depth while driving greater standardisation. Companies therefore need to build capacity—especially in human resources with the right knowledge, skills, and competences—to meet ever-increasing expectations for ESG-related communications. Against this background, the course introduces key frameworks and concepts to help students develop a critical mindset in ESG reporting. It covers ESG reporting from both producer and consumer perspectives and considers both positive and normative approaches to reporting practices. Given the evolving landscape, the course emphasises providing students with a conceptual understanding of ESG reporting so they are well prepared for future developments. The course is relevant for students who expect to work directly or indirectly with ESG-related work—for instance, in accounting and auditing, finance, consulting, strategy, and beyond