{"id":null,"code":"BO00AV06","name":{"valueFi":"Sustainability Reporting and Assurance","valueEn":"Sustainability Reporting and Assurance","valueSv":""},"credits":6.0,"minCredits":6,"maxCredits":6,"tags":[],"createdAt":1790534922096,"contentList":[{"title":{"valueFi":"Osaamistavoitteet","valueEn":"Learning outcomes","valueSv":""},"content":{"valueFi":"Opintojakson suoritettua opiskelija ymmärtää yritysten kestävyysraportoinnin (ESG raportointi) keskeiset vaatimukset ja osaa analysoida julkaistuja kestävyysraportteja. Opiskelija hallitsee kestävyysraporttien varmentamisen periaatteet. Opiskelija osaa myös osaa soveltaa analyyttisen ja kriittisen ajattelun taitoja, analysoida argumentteja sekä argumentoida asianmukaisesti, edistää rakentavaa yhteistyötä eri taustoista tulevien kanssa, tunnistaa kestävyyden ulottuvuuksien (sosiaalinen, ekologinen, taloudellinen, kulttuurinen) väliset riippuvuudet omalla tieteenalallaan, osaa ratkaista oman alansa eettisiä kysymyksiä perustellusti ja osaa viestiä asiantuntijana kohdeyleisölle sopivalla tavalla myös vieraalla kielellä.","valueEn":"After completing the course, a student is familiar with the sustainability reporting (ESG reporting) requirements and can analyze published sustainability reports. A student is familiar with the assurance of sustainability reports. Students are able to apply analytical and critical thinking skills, to analyze arguments and to argue appropriately, to promote constructive cooperation with people from different backgrounds, recognizes the dependencies between the dimensions of sustainability (social, ecological, economic, cultural) in their own field of study, to solve ethical questions in their field, and to communicate as an expert in a way suitable for the target audience in a foreign language.","valueSv":""}},{"title":{"valueFi":"Sisältö","valueEn":"Content","valueSv":""},"content":{"valueFi":"ESRD-direktiivi, ESRS standardit, IFRS S1 ja S2 standardit, kestävyysraporttien varmennus tilintarkastajan toimesta, tutkimustuloksia kestävyysraportoinnista.","valueEn":"ESRD-directive, ESRS standards, IFRS S1 and S2 standards, assurance of sustainability reports by auditors, research evidence on sustainability reporting.","valueSv":""}},{"title":{"valueFi":"Suoritustavat","valueEn":"Study Methods","valueSv":""},"content":{"valueFi":"Harjoitustyöt ja tentti","valueEn":"A case work and an exam.","valueSv":""}},{"title":{"valueFi":"Toteutustavat","valueEn":"Teaching Methods","valueSv":""},"content":{"valueFi":"Luennot ja ryhmätyöskentely.","valueEn":"Lectures and group work.","valueSv":""}},{"title":{"valueFi":"Oppimateriaalit","valueEn":"Learning material","valueSv":""},"content":{"valueFi":"<p>Luennoilla jaettava materiaali.</p>","valueEn":"<p>Materials distributed during the lectures.</p>","valueSv":""}},{"title":{"valueFi":"Lisätiedot","valueEn":"Further information","valueSv":""},"content":{"valueFi":"Kurssi soveltuu kaikkien pääaineiden opiskelijoille","valueEn":"Students from all majors can attend the course.","valueSv":""}},{"title":{"valueFi":"Kurssikirjallisuus","valueEn":"Literature","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Esitietovaatimukset","valueEn":"Qualifications","valueSv":""},"content":{"valueFi":"Ei ole.","valueEn":"No.","valueSv":""}},{"title":{"valueFi":"Arviointiasteikko","valueEn":"Assessment scale","valueSv":""},"content":{"valueFi":"1-5/HYL","valueEn":"1-5/FAIL","valueSv":"1-5/FAIL"}},{"title":{"valueFi":"Arviointikriteerit","valueEn":"Assessment criteria","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 2","valueEn":"Evaluation criteria 2","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 3","valueEn":"Evaluation criteria 3","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 4","valueEn":"Evaluation criteria 4","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Pääasiallinen opetuskieli","valueEn":"Primary Teaching Language","valueSv":""},"content":{"valueFi":"englanti","valueEn":"English","valueSv":"engelska"}},{"title":{"valueFi":"Taso","valueEn":"Level","valueSv":""},"content":{"valueFi":"Syventävät opinnot","valueEn":"Advanced Studies","valueSv":"Syventävät opinnot"}},{"title":{"valueFi":"Oppiaine","valueEn":"Subject","valueSv":""},"content":{"valueFi":"Laskentatoimi","valueEn":"Accounting","valueSv":""}},{"title":{"valueFi":"Vastuuhenkilöt","valueEn":"Person in charge","valueSv":""},"content":{"valueFi":"Juha-Pekka Kallunki","valueEn":"Juha-Pekka Kallunki","valueSv":"Juha-Pekka Kallunki"}},{"title":{"valueFi":"Luokittelu","valueEn":"Classification","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Linkit","valueEn":"Links","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}}]}