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所在平台: Udemy |
课程主页: https://www.udemy.com/course/masterclass-in-sustainability/
课程评论：没有评论
**课程名称：** ESG与可持续性会计大师班 **课程概述：** 本课程深入探讨可持续性报告的挑战，全面讲解关键概念。课程首先概述当前可持续性报告的实践现状。随后，深入介绍两种关键框架，它们有助于建立ESG（环境、社会和治理）报告体系。 * **全球报告倡议组织（GRI）框架：** 强调多方利益相关者方法，确保全面视角。 * **国际财务报告准则（IFRS）S1和S2：** 主要服务于投资者利益相关者的需求。 课程内容涵盖ESG报告的外部和内部方面，包括可持续性管理的三个维度：环境、社会和治理。我们还将深入探讨诸如“现代奴役”等议题，特别是其在发展中经济体对公司和供应链的相关性。此外，课程还将审视ESG报告洞察对鉴证（assurance）职能的影响。 课程还将讨论重要的议题，如碳税、排放交易以及范围3（Scope 3）排放的报告。最后，我们将探讨如何将这些关键信息整合到组织的决策过程中，特别关注可持续性管理会计中成本的计量和分配。课程最后还将简要介绍制造业在可持续性管理和人工智能（AI）应用方面的情况。
This course delves into the challenges of sustainable reporting, providing a comprehensive exploration of vital concepts. We initiate our journey by providing an in-depth overview of the current landscape of sustainability reporting practices. Subsequently, we delve into the intricacies of two pivotal frameworks designed to facilitate the establishment of an ESG (Environmental, Social, and Governance) reporting system.The first framework, the Global Reporting Initiative (GRI), places a strong emphasis on a multi-stakeholder approach, ensuring a holistic perspective. The second framework revolves around the International Financial Reporting Standards (IFRS) S1 and S2, tailored to cater primarily to investor stakeholders' interests.Our exploration extends to both the external and internal facets of ESG reporting, encompassing environmental, social, and governance dimensions of sustainability management. We take a deep dive into issues like modern slavery, examining its relevance to firms and supply chains, especially in the context of developing economies. Furthermore, we scrutinize the implications of the ESG reporting insights for the assurance function.The course proceeds to tackle significant topics such as the carbon tax, emissions trading, and the reporting of Scope 3 emissions. Finally, we delve into the strategies for integrating this crucial information into decision-making processes within an organization, with a particular focus on the measurement and allocation of costs in the realm of sustainability management accounting. We finally provide a brief insight into where manufacturing is concerning sustainability management and the adoption of AI.
