Singapore University of Social Sciences

How a sustainability report is prepared and presented can communicate how seriously an organisation is committed to its environmental and societal improvement efforts. In this course ESG505 Sustainability Reporting, students will learn about the key components of a sustainability report and the major frameworks used to assess materiality and for reporting climate and other sustainability-related disclosures. Students will also consider the perspectives of users of these sustainability reports, including internal users who are interesting in evaluating the impact decisions undertaken to further an organisation’s sustainability goals and external users like investors who may be concerned about potential economic losses from ESG risks that the organisation faces. Finally, students will learn about the limitations of ESG disclosure by organisations and third-party sources.