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ESG Disclosure and Financial Markets

BE-517-1

Included in Study

  • Master's Programme in Accounting and Auditing
  • Master's Programme in Business Administration

Language of teaching

Norwegian/English

Recommended previous knowledge

  • BE-423 Annual accounts in accordance with good accounting practice
  • BE-516 International Financial Reporting
  • BE-414 Business Valuation

Learning outcomes

Upon successful completion of this course the student should:

  • have comprehensive knowledge of key reporting frameworks and corresponding regulations.
  • have insight into procedures to provide relevant information when conducting materiality assessments and sustainability analysis.
  • have in-depth understanding of methods used to deliver pertinent information during materiality assessments and sustainability analyses.
  • be able to demonstrate a thorough understanding of transitions plans.
  • be able to evaluate academic literature on financial market reactions to ESG information.
  • have the skills and knowledge to navigate the complexities of ESG reporting, analysis, and its implications for financial markets

Contents

This course will equip students with an in-depth knowledge of essential reporting frameworks and the regulations that underpin environmental, social, and governance (ESG) disclosure, including the procedures and methodologies necessary for conducting thorough materiality assessments and sustainability analyses. Through a detailed exploration of transition plans (European Sustainability Reporting Standards 1 and the Task Force on Climate-related Financial Disclosures (TCFD)), students will develop a solid understanding of strategic planning in the context of GHG emissions and mitigation. The course also emphasizes the critical evaluation of academic literature to understand the nuanced reactions of financial markets to ESG disclosures. With a curriculum grounded in both theory and practical application, the course focuses on the complexities of ESG reporting, analysis, and its implications for financial markets.

Teaching and learning methods

Plenary lectures, videos, seminars. The course has an estimated workload of about 200 hours.

Examination requirements

Mandatory assignments. Further information can be found in Canvas.

Examinations

The exam consists of two parts:

  • Assignment in group. Counts for 60% of the total grade.
  • Three-hour written exam under supervision. Counts for 40% of the total grade.

Assessment expression: Letter grade, A-F.

More details will be available in Canvas.

Due to grade requirements for state authorised auditors, a regular examination will be held both autumn and spring.

Student evaluation

The person responsible for the course in consultation with the student representatives, decides the form of evaluation and whether the courses must have a midterm- or final evaluation, see also the Quality System, chapter 4.1. Information about the form of evaluation for the course is posted in Canvas.

Offered as a free-standing course

No.

Admission for external candidates

No.

Choose year for topic

Duration

1 semester

Credits

7.5

Start

Autumn

Campus

Kristiansand 

Faculty

School of Business and Law 

Schedule

Reading List

Exam Papers