ESG and Sustainability Disclosure, Reporting and Regulation

English
GRA 6566
6 Credits

Introduction

The course

introduces the history and various concepts of ESG/Sustainability and provide an overview of UN and EU policy frameworks on the matter
provides an overview of the voluntary frameworks used to assess, disclose and report on ESG/Sustainability matters
provides in dept coverage of EU/EEA Sustainability laws
Analyse challanges and opportunities in Sustainability financing.
aims to familiarize students with applying ESG classifications, disclosure and performance rules to listed companies.

Course content

Introduction to the history and concepts for ESG/Sustainability, UN and EU policy frameworks and major international ESG guidelines
Sustainability classification rules (TR, SFDR, others)
Sustainability disclosure rules (voluntary/mandatory) including CSRD/ESRS and NFDR.
Sustainability performance rules (CSDDD etc.)
Critical analysis of Sustainability finance

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.