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Master 2024/2025

Public Non-Financial Reporting

Type: Compulsory course (Master of Business Analytics)
Area of studies: Finance and Credit
Delivered by: Master's Programmes Curriculum Support
When: 1 year, 3 module
Mode of studies: distance learning
Online hours: 20
Open to: students of one campus
Instructors: Sergey A. Kuzubov
Master’s programme: Магистр аналитики бизнеса
Language: English
ECTS credits: 3

Course Syllabus

Abstract

This course examines the role of sustainability accounting and integrated reporting and the determinants for the supply and demand for non-financial reporting and how this has evolved over time. The course is a compulsory discipline included in the Professional Core of the online degree Master program and is designed to ensure the professional competence of the master in the field of non-financial reporting.
Learning Objectives

Learning Objectives

  • Цель освоения дисциплины "Нефинансовая отчетность публичных компаний" заключается в формировании у студентов теоретических знаний и практических навыков, необходимых для понимания, анализа и оценки нефинансовой отчетности публичных компаний
Expected Learning Outcomes

Expected Learning Outcomes

  • Define corporate sustainability and its connection to value creation.
  • Explain the concept of multiple capitals and their importance in non-financial reporting.
  • Identify the key regulatory frameworks and standards for non-financial reporting.
  • Identify and apply best practices for content determination and materiality assessment.
  • Identify and calculate core indicators for social, environmental, economic, and institutional aspects of non-financial reporting.
  • Grasp the role and measurement of intellectual capital in public reporting.
  • Assess the value proposition of integrated reporting and its determinants for quality
  • Utilize the connection between integrated reporting and emerging technologies.
Course Contents

Course Contents

  • Corporate Sustainability and Non-Financial Reporting
  • Regulatory Frameworks for Non-financial Disclosure
  • Determining the content of a Non-financial report
  • Measuring performance against strategic targets in Non-financial reporting
  • Measurement and reporting of intellectual capital
  • The Value proposition of Integrated reporting
  • Connecting Integrated reporting to technology trends
Assessment Elements

Assessment Elements

  • non-blocking Тест
  • non-blocking Case study
Interim Assessment

Interim Assessment

  • 2024/2025 3rd module
    0.6 * Case study + 0.4 * Тест
Bibliography

Bibliography

Recommended Core Bibliography

  • Intellectual capital, Brooking, A., 1997
  • Intellectual capital, knowledge management practices and firm performance. (2017). https://doi.org/10.1108/JIC-11-2016-0116
  • Lev, B. (2001). Intangibles : Management, Measurement, and Reporting. Washington, D.C.: Brookings Institution Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=91931
  • Making sense of intellectual capital : designing a method for the valuation of intangibles, Andriessen, D., 2004
  • UI AHSAAN, S., & MOURYA, A. K. (2019). Big Data Analytics: Challenges and Technologies. Annals of the Faculty of Engineering Hunedoara - International Journal of Engineering, 17(4), 75–79.
  • Zabihollah Rezaee, Judy Tsui, Peter Cheng, and Gaoguang Zhou. 2019. Business Sustainability in Asia : Compliance, Performance, and Integrated Reporting and Assurance

Recommended Additional Bibliography

  • Intellectual capital : navigating the new business landscape, Roos, J., 1997
  • Managing intellectual capital : organizational, strategic, and policy dimensions, Teece, D. J., 2002

Authors

  • VOLKOVA KIRA YUREVNA
  • KUZUBOV SERGEY ANATOLEVICH
  • KRIVTSOVA EKATERINA ANDREEVNA