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After successful completion of these studies the student understands the concepts of sustainable development and responsibility and the challenges of measuring and operationalising these in organizational context, and has gained understanding of the significant topics of sustainability reporting. 

The practical guidance to applying or auditing sustainability reporting  is reached however only after the following auditing courses (YLAA3130 Tilintarkastuksen peruskurssi and YLAS3120 Tilintarkastuksen jatkokurssi) are also completed.

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Tämän opintokokonaisuuden suoritettuaan opiskelija ymmärtää kestävän kehityksen ja vastuullisuuden käsitteet ja niiden toteuttamisen ja mittaamisen haasteet organisaatioissa ja on saanut tiedot kestävyysraportoinnin kannalta merkityksellisistä aihealueista.

Huom. Tilintarkastuslaissa tarkoitettu opastus kestävyysraportointitietojen soveltamiseen käytännössä saavutetaan, kun myös tilintarkastuskurssit YLAA3130 Tilintarkastuksen peruskurssi ja YLAS3120 Tilintarkastuksen jatkokurssi on suoritettu.

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Tämä opintokokonaisuus (10 op) antaa Tilintarkastuslain 6. luvun 3a §:n mukaiset tiedot kestävyysraportointivarmentamisen kannalta merkityksellisistä aihealueista. 


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Osallistuminen  Corporate Environmental Management -ohjelman CEMS-koodisille opintojaksoille on varmistettava ko. opintojaksojen vastuuopettajilta. Yksittäisiä laskentatoimen opiskelijoita voi opintojaksolle osallistua, mutta automaattista osallistumisoikeutta ei ko. opintojaksoille ole olemassa.


Jos suoritat YLAS2150 Social and Environmental Accounting -jakson osaksi valinnaisia syventäviä opintoja, et voi sijoittaa ko. opintojaksoa Kestävyysraportointiopintoihin. Valitse siinä tapauksessa ylimääräinen valinnainen opintojakso, joko laskentatatoimen ja yritysrahoituksen syventäviin opitnoihin, tai vaihtoehtoisesti Kestävyysraportointiopintoihin.

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Syventäville CEMS-koodilla alkaville opintojaksoille on pääsy varmistettava ko. opintojakson vastuuopettajalta.

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Voit valita kestävyysraportointiopintoihin esim. Bio- ja ympäristötieteen laitoksen vapaasti valittavia opintoja, tai resurssiviisauteen, kestävään kehitykseen liittyviä opintoja.

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