This week’s topics
Sustainability Performance Measurement and Reporting
- Scope 1, 2, and 3 emissions accounting
- Global Reporting Initiative (GRI) standards
- CSRD and mandatory ESG disclosure frameworks
- Third-party assurance and auditing
- How will the New European Sustainability Reporting Standards Be Shaping Firms’ ESG Commitment?
- CIMA F3 Sustainability (GRI)
What you will be able to do
- 1.5 Explain the different performance measures used to measure sustainability as well as how sustainability is reported.
Activity
Start with this week’s 2 videos, then: Seminar, guided reading and a short written task: explain the different performance measures used to measure sustainability as well as how sustainability is reported.
Study materials
Videos
- How will the New European Sustainability Reporting Standards Be Shaping Firms’ ESG Commitment? · YouTube · HEC Paris · 54 min · for registered students
- CIMA F3 Sustainability (GRI) · YouTube · OpenTuition · 20 min · for registered students
- Sustainability (GRI) - CIMA F3 lecture · YouTube · OpenTuition · 20 min · for registered students
- Behind the Numbers: the financial case for sustainability · YouTube · ICAEW · 31 min · for registered students
- CIMA F3 Sustainability and Integrated Reporting - Introduction · YouTube · OpenTuition · 12 min · for registered students
Further resources
- Principles of Accounting, Volume 2: Managerial Accounting, ch. 13: Sustainability Reporting · PDF · OpenStax, textbook chapter; pp. 605–677 · for registered students
- The Impact of Corporate Sustainability on Organizational Processes and Performance · PDF · NBER, article · for registered students
- Supply Chain Sustainability: A Practical Guide for Continuous Improvement, 2nd ed. (UN Global Compact & BSR, 2015) · PDF · Un, guidance; 76 pages · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
