Sustainability Reporting

Sustainability Reporting examines the evolving landscape of ESG and corporate sustainability disclosure. The course introduces the key frameworks, standards, and regulations that guide how organizations report on sustainability-related performance and how these disclosures are used by investors, regulators, creditors, and other stakeholders in making capital allocation and strategic decisions.

Students will explore global reporting frameworks including those developed by the ISSB, GRI, and TCFD, and examine regulatory developments in the U.S., EU, and other jurisdictions. The course addresses the drivers behind ESG reporting, the integration of sustainability data into investment and credit risk analysis, and the implications of disclosure for corporate governance, accountability, and strategy. Topics include materiality, data assurance, greenwashing risk, and the intersection of sustainability and financial reporting.

This course is designed for students interested in sustainable investing, regulatory policy, corporate strategy, or ESG analysis across the private, public, and nonprofit sectors.