Sustainability Reporting

Synopsis

How a sustainability report is prepared and presented can communicate how seriously an organisation is committed to its environmental and societal improvement efforts. In this course ESG505 Sustainability Reporting, students will learn about the key components of a sustainability report and the major frameworks used to assess materiality and for reporting climate and other sustainability-related disclosures. Students will also consider the perspectives of users of these sustainability reports, including internal users who are interesting in evaluating the impact decisions undertaken to further an organisation’s sustainability goals and external users like investors who may be concerned about potential economic losses from ESG risks that the organisation faces. Finally, students will learn about the limitations of ESG disclosure by organisations and third-party sources.

Level: 5
Credit Units: 5
Presentation Pattern: Every semester

Topics

Benefits and challenges of sustainability disclosure
Components of a sustainability report
Core ESG metrics
Climate-related disclosure frameworks
Sustainability reporting frameworks
Materiality assessment frameworks
Greenhouse gas accounting
Best sectoral practices in sustainability reporting
Systems to collect and disseminate sustainability data
Using sustainability reporting for sustainability management
Third party ratings—methodologies and limitations
Case studies

Learning Outcome

Compare the different sustainability reporting frameworks to determine which is relevant to an organisation
Measure the impact of a sustainability-linked managerial decision
Judge the materiality of an ESG issue for a given industry
Estimate the financial risk exposure from ESG metrics disclosed by an organisation
Support the sustainability goals of an organisation through reporting
Prepare a sustainability report for an organisation

Part-time Programmes / CET Courses

Singapore University of Social Sciences

Sustainability Reporting