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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
SUSTAINABILITY ACCOUNTING AND INTEGRATED REPORTING MAN679 - 3 + 0 15

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITDoctorate Of Science
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED15
NAME OF LECTURER(S)Associate Professor Soner Gökten
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) Gain knowledge about sustainability accounting and reporting within the framework of the concept of sustainable growth.
2) Have information about environmental effects and explanations.
3) Have information about the economic effects and explanations.
4) Gains knowledge about social impact and explanations.
5) Gain knowledge about integrated reporting and value creation process.
6) Have information about sustainability reporting and integrated reporting analysis.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTMAN615 CURRENT FINANCE AND ACCOUNTING PROBLEMS MAN622 THE STANDARDS OF INTERNATIONAL ACCOUNTING
COURSE DEFINITIONThe focus of this course is sustainability accounting and reporting and integrated reporting.
COURSE CONTENTS
WEEKTOPICS
1st Week Non-financial accounting and reporting
2nd Week The concept of sustainable growth and sustainability
3rd Week International sustainability accounting and reporting standards
4th Week GRI-1, GRI-2 and GRI-3
5th Week GRI 200 series: Economic effects and explanations
6th Week GRI 200 series: Economic effects and explanations
7th Week GRI 300 series: Environmental effects and explanations
8th Week Midterm Exam
9th Week GRI 300 series: Environmental effects and explanations
10th Week Series with GRI 400: Social effects and explanations
11th Week GRI 400 series: Social effects and explanations
12th Week Integrated reporting framework
13th Week Week Value creation process
14th Week Discussion and Evaluation
RECOMENDED OR REQUIRED READINGGRI Sustainability Accounting and Reporting Standards, International Integrated Reporting Framework
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term130
Presentation of Case Study120
Total(%)50
Contribution of In-term Studies to Overall Grade(%)50
Contribution of Final Examination to Overall Grade(%)50
Total(%)100
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam122
Preparation for Quiz
Individual or group work14684
Preparation for Final exam16060
Course hours14342
Preparation for Midterm exam15050
Laboratory (including preparation)
Final exam122
Homework5630
Article Presentation14114
Weekly Articles and Resource Research1412168
Total Workload452
Total Workload / 3015,06
ECTS Credits of the Course15
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

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