BE-422 Environmental, Social and Governance (ESG) Metrics: Reshaping Finance
- Studiepoeng:
- 7.5
- Ansvarlig avdeling:
- Handelshøyskolen ved UiA
- Emneansvarlig:
- Andre Tofteland
- Undervisningssemester:
- Høst
- Undervisningsspråk:
- English
- Varighet:
- 1 semester
Emnet er tilknyttet følgende studieprogram
- International Business, masterprogram
- Regnskap og revisjon - siviløkonom, masterprogram
- Økonomi og administrasjon - siviløkonom, masterprogram
- Økonomi og administrasjon - siviløkonom, 5-årig masterprogram
Undervisningsspråk
EnglishForkunnskapskrav
Bachelor's degree in Business Administration or equivalent, including Introductory course in Investment and Finance or equivalent.
Innhold
The course covers different approaches to the preparation of non-financial information in a financial context. Attention is aimed at current challenges and opportunities; companies and investors encounter because of digitalization and increased attention to climate challenges and other ESG related issues. Stakeholders' demand for material ESG information form an integral part of the course.
Læringsutbytte
Upon successful completion of the course, the students should be able to:
- Interpret how Environmental, Social, and Governance (ESG) information can influence companies' assessments of sustainable management and the presentation of financial metrics
- Discuss the importance and relevance of international trends influencing companies' reporting of financial and non-financial information, in the context of company valuation
- Critically evaluate how investors may use ESG information when assessing risk
- Demonstrate a profound knowledge of how non-financial metrics can affect the valuation of companies
- Present complex ESG information to various groups of stakeholders
Vilkår for å gå opp til eksamen
Plenary oral presentation. Further information can be found in Canvas.
Undervisnings- og læringsformer
Plenary lectures, videos, group work and student presentations. The course has an estimated scope of workload of about 200 hours.
Studentevaluering
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.
Tilgang for privatister
No.
Eksamen
Home examination (Groups of 2-3 students). The group as a whole is graded. Letter grades. More details will be available in Canvas.