Universität Wien
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040208 KU Building Block: ESG-Reporting II (MA) (2024W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
MIXED

Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 04.11. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 04.11. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 11.11. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 11.11. 13:15 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 13.11. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 18.11. 15:00 - 18:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 28.11. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 04.12. 14:00 - 15:00 Digital
  • Tuesday 10.12. 13:15 - 14:45 Digital
  • Friday 13.12. 12:00 - 20:00 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 17.01. 09:45 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 17.01. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 17.01. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 17.01. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 23.01. 15:00 - 18:15 Ort in u:find Details

Information

Aims, contents and method of the course

By 2050, Europe aims to become the world’s first climate-neutral continent. To help meet this ambition, the European Commission introduced the ‘Fit for 55’ package, targeting a 55% reduction in greenhouse gas emissions by 2030 (compared to 1990 levels), a renewable energy share of over 32%, and a minimum 32.5% improvement in energy efficiency. The European Green Deal’s ‘Fit for 55’ plan, launched on 14 July 2021, accelerates Europe’s green transition through a comprehensive mix of regulatory measures, initiatives, and strategic communications. This transition significantly impacts all areas of business management, particularly financial management.

Course Objectives
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 certificates

Course 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.

Assessment and permitted materials

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).

Minimum requirements and assessment criteria

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 = fail

Students 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).

Examination topics

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.

Reading list

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/

Association in the course directory

Last modified: Mo 04.11.2024 11:05