2023/2024
ESG Accounting and Government Relations
Type:
Mago-Lego
Delivered by:
Faculty of World Economy and International Affairs
When:
1, 2 module
Open to:
students of one campus
Language:
English
ECTS credits:
6
Contact hours:
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
Course Contents
- ESG Accounting and Reporting: Key Principles and Approaches
- ESG Standards and Frameworks
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