Study Guide

Objective

The student is familiar with the content of financial reporting and the importance of this reporting for companies and different stakeholder groups. The student knows different frames of reference for corporate social responsibility reporting, can apply regulation concerning reporting, and analyze the importance of this reporting for an individual company. The student understands the significance of community legislation in a company's administration and management. The student knows the premises and different dimensions of corporate governance and is able to analyze the different areas of corporate governance in a company's activities. The student has developed an understanding of internal controls and risk management.

Content

Business administration: corporate governance, financial reporting, ESG-reporting, limited liability companies act, internal controls and risk management.

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

The student has completed the assigned tasks by applying the concepts of the course to the assigned development task. The student is able to define the basic concepts of financial reporting and to describe the different areas, basic principles and importance of reporting for different stakeholders. He is able to explain the role of a company in society and the related social responsibility. The student describes the importance of corporate responsibility for business activities and the financial success of the company. The student is able to identify and identify the Community legislation related to the activities of an individual enterprise and its importance in the management and operations of the enterprise. He can explain the principles and dimensions of good governance and can identify different areas of good governance.

Assessment criteria, good (3)

The student has performed the assigned tasks well by applying the course's content and concepts to the assigned development task. The student can explain the basic concepts of financial reporting as well as the different areas of reporting, basic principles and their importance to different stakeholders. He is able to assess the role of the company in society and the related social responsibility. The student is also able to explain the importance of corporate responsibility for business activities and the financial success of the company. The student knows the Community legislation related to the activities of an individual enterprise and is able to assess its significance in the company's management and operations. He can explain the premises and different dimensions of good governance as well as assess the different aspects of good governance.

Assessment criteria, excellent (5)

The student has performed the tasks allocated in a commendable way by applying the course content and concepts to develop new ideas in the given development task. The student can explain the basic concepts of financial reporting and the different areas of reporting, the basic principles and recognize their importance to different stakeholders. He is able to analyze the role of a company in society and the related social responsibility. The student is also able to assess the importance of corporate responsibility for the business of companies and the financial success of the company. The student knows the Community legislation related to the activities of an individual enterprise and is able to assess its significance in the company's management and operations. He can explain the starting points and different dimensions of good governance as well as assess the different aspects of good governance.

Assessment criteria, excellent (5)

The student has performed the assigned tasks well by applying the course's content and concepts to the assigned development task. The student can explain the basic concepts of financial reporting as well as the different areas of reporting, basic principles and their importance to different stakeholders. He is able to assess the role of the company in society and the related social responsibility. The student is also able to explain the importance of corporate responsibility for business activities and the financial success of the company. The student knows the Community legislation related to the activities of an individual enterprise and is able to assess its significance in the company's management and operations. He can explain the premises and different dimensions of good governance as well as assess the different aspects of good governance.

Assessment criteria, approved/failed

The student has performed the tasks allocated in a commendable way by applying the course content and concepts to develop new ideas in the given development task. The student can explain the basic concepts of financial reporting and the different areas of reporting, the basic principles and recognize their importance to different stakeholders. He is able to analyze the role of a company in society and the related social responsibility. The student is also able to assess the importance of corporate responsibility for the business of companies and the financial success of the company. The student knows the Community legislation related to the activities of an individual enterprise and is able to assess its significance in the company's management and operations. He can explain the starting points and different dimensions of good governance as well as assess the different aspects of good governance.