Registration does not begin until 02.10.2026 at 08:00. It ends on 12.10.2026 at 23:59.

http://https://www.leuphana.de/en/institutes/imaf/business-administration-esp-accounting-auditing-corporate-governance.html

This lecture deals with key challenges in financial, sustainability, & integrated reporting from an international and German perspective. We will focus on a listed multinational corporation in Germany.
First, a comparative analysis of financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS) will be presented. Second, after an overview of empirical research methods in financial reporting, the economic need of sustainability reporting and integrated reporting will be discussed, based on the EU Corporate Sustainability Reporting Directive - CSRD/European Sustainability Reporting Standards - ESRS and the global standards of the International Sustainability Standards Board (ISSB).

Qualification goals

Knowledge regarding financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS); sustainability reporting according to the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS); and integrated reporting according to the global standards of the International Sustainability Standards Board (ISSB); methods of empirical accounting research

Further information on teaching evaluation: https://www.leuphana.de/en/teaching/quality-management/evaluation/course-evaluation.html