Students will learn about how social and environmental impacts can be integrated in financial reporting using the International Integrated Reporting Framework’s (IIRF) focus on driving long term business value. This course will explore how ‘integrated reporting’ can educate companies about the ecosystem they are operating in, what their competitive threats are, and how technology and other innovations are impacting their business.

Based on a case study we will demonstrate how environmental, social and economic returns will create value for companies and society at large in terms of economic development and social and environmental justice. We will consider direct benefits for companies and indirect benefits for stakeholders and the use of quantitative indicators, such as monetized metrics, that can be used for internal and external corporate reporting purposes such as Annual, Integrated and Sustainability Reports. Students will also learn how materiality will be applied that gives equal consideration to both positive and negative performance.

As future business leaders, students will learn how this strategic business framework can transform today’s culture of quarterly earnings hysteria to long-term value creation.