Uusi opinto-opas (sisältäen myös opetusohjelmat) lukuvuodelle 2018-2019 sijaitsee osoitteessa https://opas.peppi.utu.fi . Tältä sivustolta löytyvät enää vanhat opinto-oppaat ja opetusohjelmat.

The new study guide (incl. teaching schedules) for academic year 2018-2019 can be found at https://studyguide.utu.fi. This site contains only previous years' guides.

x !
Arkistoitu opetussuunnitelma 2013–2014
Selaamasi opetussuunnitelma ei ole enää voimassa. Tarkista tiedot voimassa olevasta opetussuunnitelmasta.
LT012054 LR07, 4 Corporate Responsibility Reporting 2 op
Organised by
Accounting and Finance
Person in charge
Mikael Niskala

Learning outcomes

The purpose of the course is to introduce principles and practices of corporate responsibility reporting. After completing the course, students should know the content of international corporate responsibility reporting standards and principles as well as disclosure requirements of environmental and social responsibility information as a part of financial reporting.


Introduction of the concept and content of corporate responsibility reporting, international corporate responsibility guidelines and their interpretation, theory and practice of corporate responsibility reporting, Global Reporting Initiative framework, mandatory disclosure requirements for environmental and social responsibility information, reporting principles and external assurance.

Teaching methods

Teaching method Contact Online
Lectures 14 h 0 h

Lectures in English 14 h (Niskala).

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Doctoral Students
  • Exchange Students
Written exam
  • In English
Written exam

Exam, lectures and literature.


Numeric 0-5.

Recommended year of study

3rd I

Study materials

1. Yhteiskuntavastuun raportointi, Helsinki, KHT-Media, Niskala, Mikael; Pajunen, Tomi & Tarna, Kaisa (2009), 9789522180322, tai uudempi painos (2013)
2. Making Sustainability Work: Best Practices in Managing and Measuring Corporate Social, Environmental and Economic Impacts, Epstein, Marc. (2008), 9781576754863.
3. Global Reporting Initiative (GRI): Sustainability Reporting Guidelines, (2006) tai uudempi painos.

Belongs to following study modules

Laskentatoimen ja rahoituksen laitos
Laskentatoimen ja rahoituksen laitos
Turun kauppakorkeakoulu
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Laskentatoimen ja rahoituksen laitos