From Green to Gold: The influence of ESG scores on firm valuation of companies
This module introduces the concept of sustainability and sustainable development, emphasizing the balance between economic prosperity, social inclusion, and environmental care. It explores the UN Sustainable Development Goals (SDGs), the ESG framework with its environmental, social, and governance pillars, and...
Sustainability Disclosure Regulations in the European Union: A comprehensive overview
This module explores global trends in sustainability reporting, focusing on the shift from voluntary to mandatory disclosure, challenges of greenwashing, and the importance of information quality and relevance. It examines materiality approaches and the evolution of European regulation, from the...
Measuring Sustainability Reporting Transparency and the Impact of AI
This module examines the principles and practices of sustainability reporting with an emphasis on transparency and accountability. It explores how legislative frameworks, particularly in the European Union, shape reporting requirements and the assurance role of auditors in building trust. Students...
