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Lecturer(s)
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Hamuľáková Klára, JUDr. Ph.D.
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Vítová Blanka, doc. JUDr. LL.M. Ph.D.
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Sik-simon Rita Ildikó, Dr. LL.M. Ph.D.
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Tomoszková Veronika, JUDr. Ph.D.
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Course content
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1. Preparation of background materials and creation of the organization's sustainability strategy 2. Creation of a methodology for implementing the sustainability strategy 3. Identification of the basic types of impact of the organization's activities on the environment 4. Evaluation of the impact of the organization's activities on society in the ESG model 5. Preparation of a sustainability report
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming), Work with Text (with Book, Textbook), Group work
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Learning outcomes
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The aim of the course is to apply the knowledge and skills acquired so far to the process of non-financial reporting. Specifically, students will perform the following steps corresponding to the main topics.
1. List relevant legislation, strategic documents, and public policies and explain the reasons and benefits of conceptual work with ESG in creating a sustainability strategy within an organization 2. Explain the process and rules of project management for implementing a sustainability strategy within an organization 3. Evaluate a model report on the implementation of an organization's sustainability strategy 4. List the categories of impacts of an organization's activities on the environment within the meaning of Act No. 17/1992 Coll., on the environment, as amended, Act No. 114/1992 Coll. on Nature and Landscape Protection, Act No. 201/2012 Coll. on Air Protection, Act No. 254/2001 Coll. on Water, as amended 5. Interpret the organization's GHG protocol 6. Explain the basic principles of the circular economy and propose legal instruments for their implementation 7. Propose principles of employee care for the organization in line with modern HR trends such as diversity and inclusion, flexible forms of work, employee well-being, work-life balance, and the involvement of women on maternity leave and parents on parental leave in the work process 8. Explain the impact of the organization's activities on communities and the role of CSR in the organization 9. Explain responsibility for the supply chain 10. Explain in detail and apply the basic regulations governing sustainability reporting obligations, both at the EU and Czech levels 11. Describe the basic steps in the sustainability reporting process and list the initial analyses, identification of relevant data, data collection, form of sustainability reporting, and prepare a section of the organization's sustainability report 12. Explain the concept of greenwashing, describe the criteria for its identification and its risks, and evaluate greenwashing using a model example
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Prerequisites
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The completion of this course is not conditioned upon completion of any other courses
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Assessment methods and criteria
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Student performance, Seminar Work, Written exam
Comprehensive written exam in the form of a case study and defense of selected solutions
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Recommended literature
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Eccles, R. G., & Krzus, M. P. (2014). The integrated reporting movement: Meaning, momentum, motives, and materiality.. Hoboken, NJ.
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Evropská komise. (2019). Zelená dohoda pro Evropu (EU Green Deal). Brusel.
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Evropská unie. (2022). Směrnice Evropského parlamentu a Rady (EU) 2022/2464 ze dne 14. prosince 2022 o podávání zpráv podniků o udržitelnosti (CSRD).. Úřední věstník Evropské unie, L 322, 15?63.
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Global Reporting Initiative. (2021). GRI Standards: Universal standards 2021. Amsterdam.
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Organizace spojených národů. (2015). Agenda 2030 pro udržitelný rozvoj.
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Organizace spojených národů. (2015). Pařížská dohoda. Paříž.
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World Resources Institute, & World Business Council for Sustainable Development. (2004). The greenhouse gas protocol: A corporate accounting and reporting standard (Revised ed.).. Geneva.
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