Programme: „ESG consultant
Subject Role: Compulsory
Recommended semester: 1
Objectives
The aim of the course is to introduce the basics of ESG reporting: data collecting methods, digital tools, ESG strategy, ESRS, IFRS, double materiality, audit schemes. Introduction of the national and international non-financial reporting laws and standards and their similarities and differences. Learning about numerical and narrative disclosure obligations, Learning about the structure of reports and expectations regarding their professional content.
Academic results
Knowledge
- Knows the basics of ESG reporting.
- Knows the ESRS;
- Knows the Hungarian and international certification schemes.
- Knows the structure of sustainability reports, the quality and quantity of data to be disclosed.
Skills
- Able to determine the tasks regarding ESG reporting.
- Able to understand the requirements of Hungarian and international certification schemes.
- Able to bulid the structure of sustainability reports.
Attitude
- Cooperates with the lecturer and other students.
- Strives to understand complex systems.
- use the opportunities offered by IT tools.
Independence and responsibility
- Independently selects and applies the relevant problem-solving and analytical methods in solving the analytical tasks belonging to their field.
- Feels responsible for all three pillars of ESG.
Teaching methodology
Online lecture
Materials supporting learning
- Előadásdiák / ppt slideshow
General Rules
The assessment of the learning outcomes stated in point 2.2. is based on an online Moodle test.
Performance assessment methods
Checking of learning the lecture slides.
Percentage of performance assessments, conducted during the study period, within the rating
- Moodle test: 100
Percentage of exam elements within the rating
Conditions for obtaining a signature, validity of the signature
Active participation in class and/or online consultation with the lecturer. Completing the questionnaire on the course’s Moodle page by the deadline.
Issuing grades
| % | |
|---|---|
| Excellent | 100-100 |
| Very good | 100 |
| Good | 100 |
| Satisfactory | 100 |
| Pass | 100 |
| Fail | 0 |
Retake and late completion
The active participation in the contact lectures can be compensated during the semester by watching the recorded lectures afterward.
Coursework required for the completion of the subject
| Nature of work | Number of sessions per term |
|---|---|
| Lecture | 8 |
| Processing background materials | 12 |
| Learning individually | 20 |
| Preparing | 20 |
| Total | 60 |
Approval and validity of subject requirements
Consulted with the Faculty Student Representative Committee, approved by the Vice Dean for Education, valid from: 05.05.2024.
Topics covered during the term
Subject includes the topics detailed in the course syllabus to ensure learning outcomes listed under 2.2. can be achieved.
| Lecture topics | |
|---|---|
| 1. | ESG and sustainability and the dimensions of ESG strategy and action planning; |
| 2. | Introduction to reporting systems, standards; |
| 3. | European Sustainability Reporting Standard (ESRS) - general requirements; |
| 4. | International Financial Reporting Standards (IFRS); |
| 5. | Concept and interpretation of double materiality; |
| 6. | Certification bodies, certification methodology; |
| 7. | Assessment and rating systems in Hungary and abroad |
Additional lecturers
| Name | Position | Contact details |
|---|---|---|
| Nagy Gréta | ügyvezető/managing director | nagy.greta@dandeliongroup.hu |
| Gresa László | EHS és ESG igazgató/EHS and ESG Director | gresa.laszlo@dandeliongroup.hu |