Print Syllabus

Syllabus

FÖ0460 Sustainability and Financial reporting, 15.0 Credits

Hållbarhetsrapportering och finansiell redovisning

Subjects

Business Administration Business Administration

Education cycle

Master’s level

Modules

Title	Credits	Code
Sustainability reporting and theory	10.0	0302
Agricultural and forest accounting	5.0	0303

Advanced study in the main field

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

Grading scale

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 assessment of an independent project (degree project), the examiner may also allow a 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.

Responsible department

Department of Economics