[Translate to English:] Institute for Accounting & Auditing

Structure and contents

Course structure

The specialization consists of four courses with continuous assessment of student performance (PI). All courses are taught in English.

Course I takes place in the first half of the semester. Course II and Course III take place in the second half of the semester, while Course IV runs throughout the entire semester. All courses are offered in both the winter and summer terms.

The courses within the specialization may be completed over two semesters. Course I is a prerequisite for all other courses in the specialization. It is recommended to complete courses II before courses III and IV. Students who plan to write their Bachelor’s thesis as part of the specialization are advised to register in the second semester.

 

StructureTitelMode Responsibility
Course IIntroduction into Sustainability Reporting (EN)PI (6 ECTS)Accounting & Reporting Group
Course IISustainability Reporting Standards and Assurance (EN)PI (6 ECTS) Financial Accounting & Auditing Group
Course IIICase Studies in Sustainability Reporting (EN) or Nachhaltigkeitsberichterstattung in der Unternehmenspraxis (DE)PI (4 ECTS) Accounting & Reporting Group
Course IVSustainable Finance and ReportingPI (4 ECTS) Institute for Finance, Banking and Insurance

Course procedure

The courses require a minimum attendance of 80% and include several graded assignments. Please note that missed assignments cannot be made up. The final grade is based on the results of all completed components. Assignments are valid only for the semester in which they are completed and cannot be carried over to subsequent semesters. Once a student has completed any graded component, withdrawal from the course is no longer permitted.

Course registration 

Students admitted to the specialization will be notified by email after the registration period has closed. Admitted students may then register for Course I, “Introduction into Sustainability Reporting”.

Registration for Courses II–IV will take place during the specified registration periods via LPIS and will be processed on a first-come, first-served basis.