Reporting Issues

The German-language course combines practice-oriented as well as regulatory teaching content, in which current and future-oriented determinants of corporate reporting are taught. The introduction to the topic of financial reporting with practical examples and its regulations forms the basis of the course. Building on this, current and future relevant blocks of topics in corporate reporting are dealt with. In addition to future-oriented topics such as digitalization, the main focus will be on non-financial reporting. The influences of social, environmental and governance (ESG) issues on corporate reporting will be considered from different perspectives. On the one hand, the effects and developments on existing and new regulations for a company are considered within the scope of the topic (corporate social responsibility (CSR) reporting). Insights into implementation are provided from an auditing and consulting perspective. On the other hand, the implementation and associated structural changes in corporate governance will be presented and effects on shareholders and the capital market will be examined (ESG investing). Potential guest speakers will provide research- and practice-oriented insights in this context.

All relevant documents for the event can be found in the associated moodle room that will be announced.

The module aims to provide students with the regulatory and practical fundamentals of financial and non-financial reporting and their determinants. The teaching concept of the course focuses on the ability of a change of perspective. Students acquire the ability to view and assess business processes from both a regulatory and an economic perspective. The students' understanding of the interrelationships between the economic actions and the regulatory requirements of companies will be sensitized. Through the dialogue with potential guest speakers from science and practice, the participants learn to develop future-oriented solution patterns. In this way, students can acquire the competence to identify and solve problem areas in the context of their future work. Finally, the course imparts subject-specific knowledge of current and future problems in reporting through science- and practice-oriented teaching and case design.