Information from the course leader

A warm welcome to the Swedish University of Agricultural Sciences and the course Sustainability and financial reporting!

Below, you will find general information about the student account, registration for the course and other practical information:

The student account
You will need your student account to access e.g. your e-mail, Ladok and Canvas. For information regarding how to create your student account, see here: https://student.slu.se/en/study-support/it-support/support/new-student---start/

Registration for the course
Self-registration for the course is done in Ladok between 2021-08-16 and 2021-08-30. Remember that you must be admitted and registered to take the course.

If you have been admitted to the course with conditions, you need to send your credit list to the course leader who will review them and decide if you can register. Do this as soon as possible as reviewing credits may take a few days due to the course start.

Educational support

If you are entitled extra educational support, please inform the course leader at the start of the course so that special arrangements can be made. For educational support for an exam, contact the educational administrator at econ-edu@slu.se along with your certificate from Nais 15 workings days prior to the examination. More information here: https://student.slu.se/en/study-support/study-support/funka/.

Discontinuation of a course

If you want to discontinue the course, you should immediately notify the educational administrators at econ-edu@slu.se, who in turn will inform the course leader and register a non-completion of the course in Ladok after your approval. You are also able to register an early non-completion of the course (within three weeks after course start) in Ladok yourself.

Exams
You will automatically be registered for the first exam of the course in Ladok Student. You can find your anonymity code in Ladok Student. Please note that you still have to register yourself for the re-exam in Ladok Student. This applies only to exams and re-exams within the Department of Economics.

Corrected exams can usually be collected Wednesdays from 12.30 - 14.30 in room D416 or D417 in Ulls Hus. Due to Covid, it is best to contact econ-edu@slu.se to get help with collection of your exam.

Are you a new student? Find more information here: https://student.slu.se/en/studies/new-student/uppsala/.

Corona

Kindly note that some of the teachings will be at Campus approx once a week. See schedule dated August 19th. For other Corona, information sees the student web.

Do not hesitate to contact us at econ-edu@slu.se if you have any questions!

Kind regards,
The administration

Course evaluation

The course evaluation is now closed

FÖ0460-10241 - Course evaluation report

Once the evaluation is closed, the course coordinator and student representative have 1 month to draft their comments. The comments will be published in the evaluation report.

Additional course evaluations for FÖ0460

Academic year 2023/2024

Sustainability and Financial reporting (FÖ0460-10370)

2023-08-28 - 2023-10-30

Academic year 2022/2023

Sustainability and Financial reporting (FÖ0460-10154)

2022-08-29 - 2022-10-31

Academic year 2020/2021

Sustainability and Financial reporting (FÖ0460-10199)

2020-08-31 - 2020-11-01

Academic year 2019/2020

Sustainability and Financial reporting (FÖ0460-10183)

2019-09-02 - 2019-10-31

Syllabus and other information

FÖ0460 Sustainability and Financial reporting, 15.0 Credits

Hållbarhetsrapportering och finansiell redovisning

Subjects

Business Administration Business Administration

Education cycle

Master’s level

Advanced study in the main field

Second cycle, has only first-cycle course/s as entry requirements
Master’s level (A1N)

Grading scale

5:Pass with Distinction, 4:Pass with Credit, 3:Pass, U:Fail
The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.

Language

English

Prior knowledge

Knowledge equivalent to 180 credits, of which 90 credits in business administration, and of these at least 30 credits in managerial and financial control. English 6 from upper secondary school.

Objectives

The purpose of this course is to facilitate students in gaining a deeper knowledge of both sustainability reporting and financial reporting.

At the conclusion of this course, students should demonstrate that they are able to:

Analyze sustainability reporting disclosures.
Assess the entity’s stakeholder impact.
Propose solutions for practical implementation of sustainability reporting demands in management control systems.
Compare and contrast financial reporting and sustainability reporting.
Examine accounting from a broader economic and social perspective.
Conduct advanced analysis of financial statements
Illustrate the interrelatedness of accounts within financial reporting and synthesise the logics of accounting principles.
Develop critical analysis skills in applying theoretical knowledge to current issues in practice.
Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting.

Content

This course consists of two segments: sustainability reporting and financial reporting. The sustainability reporting segment will be conducted first, with a focus on both the history and practical application of sustainability reporting and regulations, as well its theoretical grounding. The financial reporting segment will be conducted second, with a focus on the history and logic of accounting principles as well as the preparation and analysis of financial statements. The focus will be on International Financial Reporting Standards (IFRS’s) that aid in valuation particular to agriculture, forestry and resources. Further emphasis will be placed on analysis of financial statements from an external investing perspective. Connections will be drawn between sustainability and financial reporting on a theoretical level.

The course will be conducted utilizing lectures, seminars, and self study.

Grading form

The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.

Formats and requirements for examination

Approved examination, approved assignments and approved participation in compulsory components.

If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.
The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.
If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.
For the examination of a degree project (independent project), the examiner may also allow the student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.

Other information

The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.
If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.

Additional information

- The right to take part in teaching and/or supervision only applies to the course date to which the student has been admitted and registered on.

- If there are special reasons, the student may take part in course components that require compulsory attendance at a later date. For more information on this, please refer to the regulations for education at Bachelor’s and Master’s level.

The entry requirement of 30 credits in managerial and financial control can also be fulfilled by the course FÖ0373 Farm Management and Medium-Run Planning.

Grading criteria

Course Grade

SUSTAINABILITY AND FINANCIAL REPORTING

COURSE CODE = FÖ0460

Your grade will be determined based on a Term paper, Q/A, cases and final exam as follow

Financial accounting 5 HP	Presentation*	Content	Points
Q/A F1 AFA	Seminar 1		5
Case F 1 from AFA	Seminar2	(Bookkeeping farm)	5
Case F2 from AFA	Seminar 6	(Fair value forest)	5
Termpaper	October 23		10
Exam		Written exam	25
Total points			50

Sustainability 10 HP
Q/A S1 FAR	Seminar2		5
Q/A S2 from FAR	Seminar3		5
Q/A S3 from UGO	Seminar 4		5
Q/A S4 from FHA	Seminar 5		5
Q/A S5 from AFA	Seminar 6		5
Case S1 from UGO	Seminar 4	(Sustainability reporting)	9
Case S2 from FHA	Seminar 5	(Externalities)	8
Case S3 from FAR	Seminar 6	(Circular economy)	8
Exam		Written exam	50
Total points			100
*Upload deadline the day before the seminars in the schedule.

Total points for full course 15 Cr is 50 plus 100 = 150 points

Scale Financial reporting segment 5 Cr

U Fail below 25 points

3 Pass 25-32 points

4 Pass with credit 33- 39 points

5 Pass with distinction 40-50 points

Scale Sustainability segment 10 Cr

U Fail below 50 points

3 Pass 50 – 65 points

4 Pass with credit 66 – 79 points

5 Pass with distinction 80- 100 points

Combined scale 5+10 Cr whole course, both segments must be passed

3 Pass 75 – 97 points

4 Pass with credit 98 – 119 points

5 Pass with distinction 120- 150 points

Grading criteria

On sustainability reporting and theory 10 Cr:

	Stakeholder impact	Current issues	Internal & external reporting needs
Extra	Critically reflect upon and discuss the entity's stakeholder impact, using suitable theories.	Critically reflect upon and discuss the current issues in practice, using relevant terms.	Show a developed understanding of internal reporting and external reporting needs, through critically reflect upon and discuss these processes, using relevant theories.
Pass	Assess the entity's stakeholder impact.	Develop critical analysis skills in applying theoretical knowledge to current issues in practice.	Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting.

Disclosures

Implementation

Compare & contrast

Economic & social perspective

Extra

Critically reflect upon and show a developed understanding of sustainability reporting disclosures.

Critically analyze, discuss and compare different practical implementations of sustainability reporting demands in management control systems, using relevant theories.

Critically reflect upon and discuss similarities and differences between financial reporting and sustainability reporting, using relevant terms.

Be able to analyze and discuss accounting

from a broader economic and social perspective.

Pass

Analyze sustainability reporting disclosures.

Propose solutions for practical implementation of sustainability reporting demands in management control systems.

Compare and contrast financial reporting and sustainability reporting.

Examine accounting from a broader economic and social perspective.

Requirements for a grade 3: 'Pass' on all seven grading criteria.

Requirements for a grade 4: 'Pass' on all seven grading criteria, plus three of the 'Extra'-criteria.

Requirements for a grade 5: 'Pass' on all seven grading criteria, plus five of the 'Extra'-criteria.

Agriculture and forest accounting 5 Cr

	Analyzing financial statements	Accounts & financial reporting	Current issues	Internal & external reporting needs
Extra	Critically reflect upon and show a developed understanding of the process of analyzing financial statements.	Be able to analyze the interrelatedness of accounts within financial reporting, using suitable theoretical tools.	Critically reflect upon and discuss the current issues in practice, using relevant terms.	Show a developed understanding of internal reporting and external reporting needs, through critically reflect upon and discuss these processes, using relevant theories.
Pass	Conduct advanced analysis of financial statements.	Illustrate the interrelatedness of accounts within financial reporting and synthesize the logics of accounting principles.	Develop critical analysis skills in applying theoretical knowledge to current issues in practice.	Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting.

Requirements for a grade 3: 'Pass' on all four grading criteria.Requirements for a grade 4: 'Pass' on all four grading criteria, plus two of the 'Extra'-criteria.

Requirements for a grade 5: 'Pass' on all four grading criteria, plus three of the 'Extra'-criteria.

Litterature list

Compendium Författare: Arne Fagerström Kommentar: There is no literature besides the compendium. It will be available for students at the course start in Canvas. If you need earlier access contact Arne Fagerström by e-mail arne.fagerstrom@gmail.com
Compendium Författare: Arne Fagerström Kommentar: There is no literature besides the compendium. It will be available for students at the course start in Canvas. If you need earlier access contact Arne Fagerström by e-mail arne.fagerstrom@gmail.com

Sustainability and Financial reporting