Business Administration, Sustainability Reporting, Control and Communication, Second Cycle, 7.5 credits

Learning outcomes

Knowledge and understanding

On completion of the course, students should be able to

• give an account of central concepts, models, methods, frameworks and legislation that can be linked to the reporting, control and communication of sustainability
• understand different ways of viewing and studying the reporting, control and communication of sustainability – enabling them to keep abreast of the knowledge development within the field.

Competence and skills

On completion of the course, students should be able to

• apply and integrate various theoretical perspectives for analysing the reporting, control and communication of sustainability
• identify and analyse problems relating to the setup and content of sustainability reporting, control and communication respectively, and to master methods and models intended to manage such problems
• perform analyses and basic practical work within the fields of sustainability reporting, sustainability control and sustainability communication
• communicate on the reporting, control and communication of sustainability, in both writing orally, tailoring the information to various target groups and situations.

Judgement and approach

On completion of the course, students should be able to

• reflect on and relate critically to the roles of reporting, control and communication in relation to businesses’ actual sustainability impact and ethics
• evaluate existing research and practice surrounding the reporting, control and communication of sustainability, using various theoretical starting points but also considering various competence needs – both their own and that of others.

Content

For students to be able to identify and analyse current problems surrounding the reporting, control and communication of sustainability, nationally as well as internationally, the course discusses reporting, control and communication of sustainability based on its development over time, as well as its standardisation, regulation, practice and setup. To help students gain an in-depth understanding of these themes, various theoretical perspectives are also discussed.

The course covers the following themes:

• forms and development trends for as well as the history of sustainability reporting
• current research and theory on the reporting, control and communication of sustainability standardisation and regulation of sustainability reporting as well as the emergence of national and international institutions and their significance for standardisation and regulation
• forms for and application of sustainability control
• strategic use of sustainability reporting and communication
• integrated reporting.

The course has two components. The first component offers an introduction to all themes discussed on the course and is completed by means of a written exam. This examination includes concepts, theory, standardisation and regulation (corresponding to the first four intended learning outcomes above). The second component examines evaluation, analysis and practical skills, as well as written and oral skills (corresponding to the last four intended learning outcomes above). For the second component, students submit a hand-in assignment, the examination of which will take place during three consecutive seminars.

Examinations and grades

Concepts, Theory, Standardization and Regulation, 4.5 credits (Code: A003)
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Evaluation, Analysis, Practical Knowledge, and Written and Oral Skills, 3 credits (Code: A004)
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

According to the Higher Education Ordinance, Chapter 6, Section 18, a grade is to be awarded on the completion of a course, unless otherwise prescribed by the university. The university may determine which grading system is to be used. The grade must be determined by a teacher specifically nominated by the university (the examiner).

In accordance with university regulations on grading systems for first and second-cycle courses and study programmes (Vice-Chancellor’s decision ORU 2018/00929), one of the following grades is to be used: fail (U), pass (G) or pass with distinction (VG). For courses included in an international master’s programme (60 or 120 credits) or offered to the university’s incoming exchange students, the A to F grading scale is to be used. The vice-chancellor, or a person appointed by them, may decide on exceptions from this provision for a specific course, if there are special grounds for doing so.

The grades used on this course are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Comments on grades

On the course, the grading scale, E-A is used where Fail (F), Sufficient (E) Satisfactory (D), Good (C), Very Good (B) and Excellent (A). To be awarded a Pass for the whole course, students must earn at least the grade (E) on both assignments. The grade for the whole course is awarded as a weighted average of the written examination and hand-in assignment.

Modes of assessment

Concepts, Theory, Standardization and Regulation, 4.5 credits (Code: A003)
Written examination.

Evaluation, Analysis, Practical Knowledge, and Written and Oral Skills, 3 credits (Code: A004)
Written assignment presented and discussed at three mandatory seminars.

For students with a documented disability, the university may approve applications for adapted or other modes of assessment.

For further information, see the university's local examination regulations.

Specific entry requirements

First-cycle courses of 75 credits in Business Administration or first-cycle courses of 60 credits in Business Administration and a first-cycle course of 30 credits in another field of study including an independent project/bachelor thesis of 15 credits. The applicant must also have qualifications corresponding to the course "English 6" or "English B" from the Swedish Upper Secondary School.

For further information, see the university's admission regulations.

Other provisions

Make-up assignments are to be completed as soon as possible and as instructed by the lecturer.

The language of instruction may be English.

Students who have been admitted to and registered on a course have the right to receive tuition and/or supervision for the duration of the time period specified for the particular course to which they were accepted (see, the university's admission regulations (in Swedish)). After that, the right to receive tuition and/or supervision expires.

Reading list and other learning resources

The Reading List is not yet completed.