Магистратура
2023/2024
ESG-отчетность и взаимодействие с органами власти
Статус:
Курс обязательный (Экономика окружающей среды и устойчивое развитие)
Направление:
38.04.01. Экономика
Кто читает:
Факультет мировой экономики и мировой политики
Где читается:
Факультет мировой экономики и мировой политики
Когда читается:
2-й курс, 1, 2 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Прогр. обучения:
Экономика окружающей среды и устойчивое развитие
Язык:
английский
Кредиты:
6
Контактные часы:
40
Course Syllabus
Abstract
Collecting, analyzing, disclosing, and communicating material ESG data is the cornerstone of successful ESG strategy. The course covers three core areas (1) ESG Reporting, (2) ESG ratings and their applications, and (3) tools and practices to communicate ESG strategies and performance to the key stakeholders. The first part focuses on collecting, analyzing, and presenting ESG disclosures in accordance with the company’s materiality matrix and international standards (including GRI, CDP, SASB, etc.). The second part looks at the plethora of international and Russian ESG ratings (Sustainalytics, MSCI, EcoVadis, RobecoSam, RAEX, etc,) and their application to investor relations, responsible finance, PR, GR and other corporate purposes. The third part of the course is dedicated to ESG communications. Here the students will learn how to formulate key messages and present ESG data to different target audiences – regulatory bodies, investors, shareholders, employees, and NGOs – via an appropriate mix of channels.
Learning Objectives
- to provide theoretical overview of key methods applied to ESG accounting and reporting
- to improve students’ skills to analyze non- financial statements of a company and it's ESG reports
Expected Learning Outcomes
- recognizing the prinsiple and logic of ESG accounting development
- understanding the difference between ESG standards and frameworks
- understanding the key principles and approaches to greenhouse gas accounting
Interim Assessment
- 2023/2024 2nd module0.35 * Analytical project + 0.35 * Exam + 0.15 * Quiz + 0.15 * Quiz
Bibliography
Recommended Core Bibliography
- Amel-Zadeh, A., & Serafeim, G. (2017). Why and How Investors Use ESG Information: Evidence from a Global Survey.
- ESG: три буквы, которые меняют мир, , 2022
Recommended Additional Bibliography
- Economics, accounting and the true nature of capitalism : capitalism, ecology and democracy, Richard, J., 2022