Intended learning outcomes - knowledge and understanding
1. Student will be able to:
2.
3. 1.Systematically identify and analyze areas of sustainable accounting by integrating theoretical knowledge and practical examples. (PILO 1a).
4. 2.Critically evaluate and deeply understand the applicability of a wide range of theories, systems, and methods, capable of critically assessing them, and knows examples of best practices in sustainable accounting within organizations (PILO 2a).
5. 3.Demonstrate legal framework of sustainable accounting for the needs of international groups and the preparation of legally required sustainability reports according to IFRS-S (PILO 2b).
6. 4. Critically evaluate issues in the field of sustainable accounting, enabling critical assessment of research, knowledge, and methodological approaches, and justifying different (alternative) approaches. (PILO 2c)
7. 5. To demonstrate problem-solving skills in sustainable accounting, mastering the use of research methodology (qualitative and/or quantitative methods) suitable for the studied issues (PILO 3a).
8. 6. Effectively communicate ideas, results, and defends their business and tax solutions. (PILO 3b)
9. 7. To develop teamwork skills in solving problems in sustainable accounting and improves communication and collaborative skills within the team. (PILO 3c)
10. 8.To identify and diagnose ethical issues and make ethically responsible professional decisions. (PILO 4a)
11. 9. Explaine and evaluate the concept of sustainable development and in developing sustainable economic/business practices (PILO 4b)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Intended learning outcomes - transferable/key skills and other attributes
1. Student will be able to:
2.
3. 1.Systematically identify and analyze areas of sustainable accounting by integrating theoretical knowledge and practical examples. (PILO 1a).
4. 2.Critically evaluate and deeply understand the applicability of a wide range of theories, systems, and methods, capable of critically assessing them, and knows examples of best practices in sustainable accounting within organizations (PILO 2a).
5. 3.Demonstrate legal framework of sustainable accounting for the needs of international groups and the preparation of legally required sustainability reports according to IFRS-S (PILO 2b).
6. 4. Critically evaluate issues in the field of sustainable accounting, enabling critical assessment of research, knowledge, and methodological approaches, and justifying different (alternative) approaches. (PILO 2c)
7. 5. To demonstrate problem-solving skills in sustainable accounting, mastering the use of research methodology (qualitative and/or quantitative methods) suitable for the studied issues (PILO 3a).
8. 6. Effectively communicate ideas, results, and defends their business and tax solutions. (PILO 3b)
9. 7. To develop teamwork skills in solving problems in sustainable accounting and improves communication and collaborative skills within the team. (PILO 3c)
10. 8.To identify and diagnose ethical issues and make ethically responsible professional decisions. (PILO 4a)
11. 9. Explaine and evaluate the concept of sustainable development and in developing sustainable economic/business practices (PILO 4b)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Readings
Obvezna literatura:
- HAUPTMAN, Lidija. Sustainability reporting in Slovenia: an overview of reporting practices in Slovene companies. V: REMLEIN, Marzena (ur.), REP ROMIC´, Ana (ur.). Corporate sustainability reporting in Central and Eastern European companies. 1st ed. Abingdon; New York: Routledge, cop. 2025. Str. 241-254, ilustr., tabele. Routledge Research in Sustainability and Business.
- Roger L. Burritt, Stefan Schaltegger, Katherine Leanne Christ. 2023. Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective. Australian Accounting Review (2023), No. 107 Vol. 33, 336–351. doi: 10.1111/auar.12407
- Burritt, R. and Christ, K. 2016, ‘Industry 4.0 and Environmental Accounting: A New Revolution’, Asian Journal of Sustainability and Social Responsibility, 1 (1): 23–38
- Christ, K.L., Burritt, R.L. and Islam, M.A. 2023, ‘Modern Slavery and the Accounting Profession’, The British Accounting Review, 55 (3): 101174.
- Christ, K.L., Burritt, R.L. and Schaltegger, S. 2020, ‘Accounting for Work Conditions from Modern Slavery to Decent Work’, Accounting, Auditing & Accountability Journal, 33 (7): 1481– 504.
- Gunarathne, N., Lee, K.H. and Hitigala Kaluarachchilage, P.K., 2023, ‘Tackling the Integration Challenge Between Environmental Strategy and Environmental Management Accounting’, Accounting, Auditing & Accountability Journal, 36 (1): 63–95.
- Gunarathne, A.N. and Lee, K.H. 2020, ‘Eco-control for Corporate Sustainable Management: A Sustainability Development Stage Perspective’, Corporate Social Responsibility and Environmental Management, 27 (6): 2515–29.
- Gunarathne, A.N., Lee, K.H. and Hitigala Kaluarachchilage, P.K. 2021, ‘Institutional Pressures, Environmental Management Strategy, and Organizational Performance: The Role of Environmental Management Accounting’, Business Strategy and the Environment, 30 (2): 825–39.
- Schaltegger S., Bennet M. & Burritt, R. 2006. Sustainability accounting and reporting. Springer.
- Schaltegger, S. & Burritt, R. 2000. Contemporary Environmental Accounting: Issues, Concept and Practice. Sheffield: Greenleaf.
-Zakon o gospodarskih družbah. Uradni list RS, št. 65/09 z dopolnitvami.
-SASB Standards (MSRP S1, MSRP S2). IFRS Foundation. https://sasb.ifrs.org/
-Evropski standardi poročanja o trajnostnosti (ESRS). COMMISSION DELEGATED REGULATION (EU) /... supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards. C/2023/5303 final
Lidija Hauptman. 2025 . Sustainability Reporting in Slovenia: An Overview of Reporting Practices in Slovene Companies. V Corporate Sustainability Reporting in Central and Eastern European Companies (ur. M. Remlein, A. Rep). VB: Routledge Taylor & Francis Group.Opomba
- Aktualna zakonodaja (EU direktive, aktualni članki posredovani na predavanjih, videoposnetki).
