The main objective of business organizations has evolved from profit maximization to increasing shareholder wealth. In recent years, this objective has changed in light of recent developments in corporate sustainability to create stakeholder value while protecting the interests of other non-shareholding stakeholders including creditors, customers, employees, suppliers, society and the environment.

To effectively achieve this new objective, corporations are expanding their performance to both financial/quantitative economic performance (ESP) and non-financial/qualitative environmental, ethical, social and governance (EESG) sustainability performance. Reporting ESP and EESG sustainability performance demands a new integrated corporate reporting regime.

The number of public companies worldwide that disclose sustainability performance information has recently increased significantly to more than 8,000, and starting in 2017, more than 6,000 European companies will be required to disclose their sustainability performance information. This growing trend toward sustainability reporting and assurance is expected to continue worldwide. The reliability and credibility of these integrated sustainability reports need to be assured by assurance providers.

This introductory course is intended for those interested in learning about corporate sustainability including financial officers, boards of directors, management, internal auditors, external auditors, legal counsel, financial analysts, educators and regulators.