ESG-звітність та її аудит (англійською мовою) (ESG Reporting and Its Audit)
Тип: На вибір студента
Кафедра: обліку і аудиту
Лекції
| Семестр | К-сть годин | Лектор | Група(и) |
| 3 | 24 | доцент Шевчук В. Р. |
Практичні
| Семестр | К-сть годин | Група | Викладач(і) |
| 3 | 16 |
Опис курсу
The purpose of the “ESG Reporting and Its Audit” course is to provide students with a comprehensive understanding of Environmental, Social and Governance (ESG) reporting principles, regulatory frameworks, and assurance practices. The course examines the growing role of sustainability disclosures in corporate transparency, risk management, and long-term value creation. It focuses on international ESG standards, including IFRS Sustainability Disclosure Standards, ESRS, GRI, and other globally recognized frameworks, as well as the methodologies and professional requirements for ESG assurance engagements.
The main objectives of the course are:
to examine the conceptual foundations and economic significance of ESG reporting in modern corporate governance and sustainable development;
to analyse international ESG regulatory frameworks and standards, including IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards (ESRS);
to explore materiality assessment approaches, including double materiality, and their application in ESG disclosures;
to investigate ESG data collection, measurement, and internal control systems supporting sustainability reporting;
to evaluate assurance and audit procedures applied to ESG reporting, including limited and reasonable assurance engagements;
to assess the role of ESG ratings, sustainability indices, and stakeholder expectations in shaping corporate reporting practices;
to develop practical skills in analysing ESG reports and critically evaluating their reliability, completeness, and consistency.
Рекомендована література
Recommended literature
1. AA1000AS Accountability Assurance Standard. URL: https://www.accountability.org/standards/aa1000-assurance-standard/
2. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. URL: https://eur-lex.europa.eu/eli/dir/2022/2464/oj
3. European Sustainability Reporting Standards (ESRS 1 and 2) URL: www.efrag.org
4. Global Reporting Initiative. URL: https://www.globalreporting.org
5. Integrated Reporting Framework. URL: https://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
6. ISAE 3000. International Standard on Assurance Engagements Issued by IAASB for assurance over non-financial information. URL: https://www.ifac.org/system/files/publications/files/ISAE-3000-Revised.pdf
7. Samanta Simonavičė, Vira Shevchuk, Oresta Bordun (2024) Pro-Environmental Behaviour and Sustainable Development: Evidence from a Survey of Lithuanian and Ukrainian. Regional Formation and Development Studies, No. 3 (44), pp 37-47 DOI: https://doi.org/10.15181/rfds.v44i3.2636
8. Shevchuk V., Luchka O. The Relationship Between ESG Ratings and Corporate Decisions During the Russian-Ukrainian War. Visnyk of the Lviv University. Series Economics. 2024. Issue 66. DOI: http://dx.doi.org/10.30970/ves.2024.66.0.6614
9. TCFD. Task Force on Climate-related Financial Disclosures. URL: https://www.fsb-tcfd.org
10. United Nations SDGs. URL: https://sdgs.un.org/goals
11. Стратегічний облік і аналіз : навч. посібник / Шевчук Віра. – Львів : ЛНУ імені Івана Франка, 2021. – 312 с.
Information resources
12. sdgs.un.org
13. globalreporting.org
14. efrag.org
15. accountability.org
16. ifac.org
17. fsb-tcfd.org