Business organizations play important roles in society by interacting with a variety of constituencies in creating value for all stakeholders. Corporations report their economic activities and performance in compliance with regulatory requirements and contractual covenants to satisfy financial information demands by investors.

Corporations also voluntarily disclose their non-financial information on corporate governance, ethical, social, and environmental matters for a variety of reasons, including the demand by stakeholders as a means of avoiding the attention of regulatory bodies where sanctions for noncompliance are imminent, to comply with industrial codes and best practice and to fulfill their corporate social responsibility.

Corporate sustainability can be promoted through market forces, mandatory sustainability compliance and a combination of mandatory and voluntary initiatives.

This course covers the role of corporations in society and the drivers of corporate sustainability, along with supporting frameworks in the Global Reporting Initiative (GRI) as promulgated by the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB). We also cover guidelines on sustainability reporting and assurance, best practices of sustainability reporting and assurance and future trends in sustainability performance, reporting and assurance.

Course Series

This course is included in the following series:

4 CoursesCorporate Sustainability

  1. An Introduction to Corporate Sustainability Performance, Reporting, and Assurance
  2. Relevance and Importance of Economic Sustainability Performance
  3. Non-Financial Sustainability Performance
  4. Drivers, Guidelines, and Future of Corporate Sustainability
Learning Objectives
  • Identify the role of corporations in society.
  • Explore the drivers of corporate sustainability.
  • Identify the Global Reporting Initiative (GRI).
  • Identify the International Integrated Reporting Council (IIRC).
  • Identify the Sustainability Accounting Standards Board (SASB).
  • Explore the guidelines on sustainability reporting and assurance.
  • Explore best practices of sustainability reporting and assurance.
  • Explore future trends in sustainability performance, reporting and assurance.
  • Recognize the emergence of Benefit Corporations in the United States.
  • Recognize the gatekeepers (board of directors, executives, auditors) role in corporate sustainability.
  • Explore the future of Sustainability Performance Reporting and Assurance.
  • Explore the Future of Corporate Reporting in XBRL/integrated Reporting.

 

Last updated/reviewed: March 16, 2024
5 Reviews (20 ratings)

Reviews

4
Member's Profile
Good perspectives that connect the dots between what we've all heard about in the news. The only reason why I did not rate this course 5 stars is because the content seems dated. I am looking forward to an updated edition that covers the 2022 SEC proposed rules.

3
Anonymous Author
The presenter is a bit boring. He stumbles over his speech, doesn't enunciate well, and is generally a bit monotone. Please take your videos seriously and find presenters with an engaging presence.

3
Member's Profile
This could be a one-hour course. It was slow-moving and somewhat repetitive.

4
Anonymous Author
A lot of information. Maybe consider splitting up the topics into two courses.

5
Anonymous Author
good outline and slides helpful for follow up later

Prerequisites
Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course, but completion of the other courses in this series will be helpful.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Drivers, Guidelines, and Future of Corporate Sustainability2:49
Corporate Sustainability
  Role of Corporations in Society 10:59
  Value - Relevance of Sustainability Information 9:53
  Value - Relevance of Sustainability Information (Continued)8:22
  Sustainability Accounting and Reporting 14:00
  Sustainability Accounting and Reporting (Continued)13:11
  Best Practices of Sustainability Reporting7:56
  Sustainability Assurance7:30
  Best Practices of Sustainability Assurance10:17
  Sustainability Risk Management 4:47
  XBRL Sustainability 8:20
CONCLUSION
  Sustainability Movement 12:15
Continuous Play
  Drivers, Guidelines, and Future of Corporate Sustainability 1:50:20
SUPPORTING MATERIALS
  Slides: Drivers, Guidelines, and Future of Corporate SustainabilityPDF
  Drivers, Guidelines, and Future of Corporate Sustainability Glossary/ IndexPDF
REVIEW and TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam