ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AND SUSTAINABILITY REPORTING
The course offers an advanced interdisciplinary examination of the legal principles, theories, and mechanisms governing Environmental, Social, and Governance (ESG) as well as Sustainability Reporting. It is designed for advanced students who already have some foundational understanding of corporate law, securities regulation, or environmental law. The course aims to provide a comprehensive understanding of the evolution, current status, and future trends of ESG and sustainability reporting frameworks, both in domestic and international contexts.
Course Objectives
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To understand the conceptual framework of ESG criteria and Sustainability Reporting.
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To examine the various international guidelines, regulations, and standards influencing ESG and Sustainability Reporting.
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To analyze the role of ESG and sustainability disclosures in corporate governance and fiduciary duties.
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To evaluate the impact of non-financial reporting on shareholders, stakeholders, and society at large.
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To critically assess the role of technology in enhancing transparency and credibility in ESG and sustainability reporting.