Trends in International Finance & Sustainability Management
Niveau
1st study cycle, Bachelor
Learning outcomes of the courses/module
The participants:
• expand their financial knowledge, particularly with regard to current corporate trends and sustainable financial innovations.
• learn to understand and interpret financial articles and frameworks such as ESRS & VSME ESRS.
• become familiar with specific corporate structures and business models and can link these to theoretical concepts.
• analyze companies on the basis of documents such as annual reports (e.g., of ATX, DAX, and S&P 500 companies) in terms of profitability and sustainability.
• are able to draft an initial well-founded assessment of a topic based on the starting situation, drawing on both their previously acquired subject knowledge and their methodological expertise.
• discuss current practical trends in Europe and around the world.
• expand their financial knowledge, particularly with regard to current corporate trends and sustainable financial innovations.
• learn to understand and interpret financial articles and frameworks such as ESRS & VSME ESRS.
• become familiar with specific corporate structures and business models and can link these to theoretical concepts.
• analyze companies on the basis of documents such as annual reports (e.g., of ATX, DAX, and S&P 500 companies) in terms of profitability and sustainability.
• are able to draft an initial well-founded assessment of a topic based on the starting situation, drawing on both their previously acquired subject knowledge and their methodological expertise.
• discuss current practical trends in Europe and around the world.
Prerequisites for the course
None
Course content
• Acquiring knowledge about current corporate trends based on current financial articles – example trends relate to digitalization and sustainability developments in corporate investment and financing decisions, FinTech, and other innovations
• Fundamentals of international sustainability accounting under ESRS & VSME ESRS, green finance, and ESG regulation worldwide
• Coordination with other project team members
• Research on specific corporate matters
• Fundamentals of international sustainability accounting under ESRS & VSME ESRS, green finance, and ESG regulation worldwide
• Coordination with other project team members
• Research on specific corporate matters
Recommended specialist literature
• Berk, Jonathan; DeMarzo, Peter: Corporate Finance. Pearson (latest edition)
• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• IFRS & ESRS Standards via http://www.ifrs.org/ and https://www.efrag.org/en/sustainability-reporting/esrs/sector-agnostic/first-set-of-draft-esrs
• Various materials and articles from the Journal of Business Venturing, Review of Finance etc.
• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• IFRS & ESRS Standards via http://www.ifrs.org/ and https://www.efrag.org/en/sustainability-reporting/esrs/sector-agnostic/first-set-of-draft-esrs
• Various materials and articles from the Journal of Business Venturing, Review of Finance etc.
Assessment methods and criteria
Portfolio assessment
Language
English
Number of ECTS credits awarded
3
Semester hours per week
Planned teaching and learning method
Blended learning
Semester/trimester in which the course/module is offered
5