| Lecturer | Dr. Josef Baumüller TU Wien josef.baumueller@tuwien.ac.at |
| Date | November 11-13, 2024 with classes on November 11 & 12 from 9:00 a.m. to 5:00 p.m. and on November 13 from 9:00 a.m. to 3:30 p.m. |
| Seminar language | German |
| Room/Address | TU Bergakademie Freiberg, Schloßplatzquartier, room 3.105 |
| Seminar content | The seminar will address the highly topical issue of sustainability reporting. National and international perspectives will be taken into account; developments in Germany will be compared with the pan-European framework and parallel developments in other legal systems. The focus will be on standards such as the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the EU Taxonomy Regulation or the IFRS Sustainability Disclosure Standards (IFRS SDS). Furthermore, contributions from academic research and, in particular, research needs and starting points will be identified. After completing the seminar
The first day of the seminar focuses on developing the background and the complex standards landscape. The second day of the seminar follows on from this from the research perspective, by demonstrating and understanding research approaches based on recent publications. Finally, on the third day of the seminar, you will develop your own contributions to the research field. Preparatory documents will be sent out in advance of the seminar; there will also be time for discussion on the topic after the three seminar days. |
| Prerequisites | Basic knowledge in the areas of management accounting and national accounting law is a prerequisite. |
| Certificate | Doctoral candidates from the Faculty of Business and Economics, TU Dresden can earn a certificate according to § 9 of the Ph.D. doctoral regulations (PromO 2018): Doctoral candidates of Business Administration: § 9 (1) Nr. 5 or 6 Doctoral candidates of Business Information Systems: § 9 (1) Nr. 6 Doctoral candidates of Economics: § 9 (1) Nr. 6 Doctoral candidates from other universities can earn a certificate as well. |
| Assignment | Three (compact) assignments are to be completed as part of the seminar: (1) A short written paper based on a reading assignment; to be handed in approx. 2 weeks before the start of the seminar (2) Preparation, presentation and discussion of a case study on the last day of the seminar (3) Written paper following the seminar |
| Registration | Participation is limited (max. 15). To register send an e-mail till October 31, 2024 to Dr. Uta Schwarz: uta.schwarz@tu-dresden.de Phone: +49 351 463-33141 |