Achtung! Das Lehrangebot ist noch nicht vollständig und wird bis Semesterbeginn laufend ergänzt.
040208 KU Building Block: ESG-Reporting II (MA) (2024W)
Prüfungsimmanente Lehrveranstaltung
Labels
GEMISCHT
Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 09.09.2024 09:00 bis Do 19.09.2024 12:00
- Anmeldung von Mi 25.09.2024 09:00 bis Do 26.09.2024 12:00
- Abmeldung bis Mo 14.10.2024 23:59
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
- Montag 04.11. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 04.11. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 11.11. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 11.11. 13:15 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 13.11. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 18.11. 15:00 - 18:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 28.11. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 04.12. 14:00 - 15:00 Digital
- Dienstag 10.12. 13:15 - 14:45 Digital
- Freitag 13.12. 12:00 - 20:00 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Freitag 17.01. 09:45 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 17.01. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 17.01. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 17.01. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 23.01. 15:00 - 18:15 Ort in u:find Details
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
The final grade is based on a midterm online test after the lecture series (45%), evaluation of the contribution to the workshop (20%) and the seminar (30%), and (5%) participation points, e.g., for excursion.The use of AI tools (e.g., ChatGPT) for text production is only permitted if explicitly required by the course instructor (e.g., for specific assignments).
Mindestanforderungen und Beurteilungsmaßstab
Students are expected to attend all lectures and group presentations. If you are missing the first unit, you will be automatically deregistered from the course.Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
Prüfungsstoff
The basis is primarily the provide reading material; if reference is made to national and EU regulatory materials during the lecture, these are also to be counted as part of the content discussed and imparted in the course and as such subject of the exam. Insofar as supplementary specialist literature is recommended, this goes beyond the lecture’s content and is not relevant to the exam.
Literatur
Different from the national implementation of the CSRD, the topics of this lecture are relatively new and some still under construction from a regulatory perspective, therefore, the most current published version of the respective regulatory or legal foundation is the relevant literature, questions for clarification can be discussed during the lecture. Most relevant in this respect are
- Corporate Sustainability Reporting Directive (CSRD)
- European Sustainability Reporting Standards (ESRS)
- EU Emission Trading System (EU ETS)
- Carbon Border Adjustment Mechanism (CBAM)
- Corporate Sustainability Due Diligence Directive (CSDDD)
- EU Green Claims Directive
- Energy Taxation Directive (ETD)
- Renewable Energy Directive (RED)
- Energy Efficiency Directive (EED)
- European Climate Law
- GHG Emissions and Removals from land use, land use change and forestry (LULUCF)
In addition, the following literature is well suited for acquiring interesting background knowledge:
- The Limits to Growth https://www.clubofrome.org/publication/the-limits-to-growth/
- Global Risks Report 2023 https://www.weforum.org/publications/global-risks-report-2023/
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 04.11.2024 11:05
This course provides students with a foundational understanding of how ESG (Environmental, Social, and Governance) principles impact financial management, including:
- Regulatory Foundation: Basic knowledge of ESG-related regulations.
- ESG-Finance Linkage: Insights into how ESG considerations affect financial decision-making.
- Impact Assessment: Skills to assess ESG’s impact on financial management.
- Risk and Opportunity Identification: Ability to identify ESG-related risks and opportunities within corporate finance.
- Strategic Application: Practical insights for navigating ESG challenges in corporate settings.Course Content
Key topics covered include:
- ESG regulatory frameworks and reporting standards
- Integration of ESG in corporate management and governance
- ESG risk management and strategy formulation
- Impact of ESG on business valuation
- Digitalization in ESG processes
- ESG considerations in supply chain management
- ESG funding options, including green finance, green bonds, and carbon certificatesCourse Methods
The course employs lectures, interactive group discussions, workshops, seminars, and case studies to encourage practical understanding and application of ESG concepts in financial management.