Finance and Accounting for Sustainability 7.5 credits

This course introduces students to corporate finance with specific focus on sustainability. The course deals with the operations and methods of neoclassical corporate finance connected to valuation as well as demands and challenges associated with the financing of business operations. Also approaches to sustainable finance are introduced. The course also covers sustainable accounting and reporting as it connects to financing of any venture. The course stresses the importance of reflection, particularly related to sustainability. The weight of the two topics in the course is: financing 80 %, accounting 20 %. **Connection to Research and Practice** Today’s influence of sustainability on the fields of finance and accounting is intense. Still the basic operations of corporate finance is needed, especially in practical business operations. At the same time, an introduction to sustainable finance is necessary. Sustainable finance is currently the most dynamic research area in finance and closely connected to areas such as entrepreneurship and ownership. In this course the students will reflect upon the differences and similarities between neoclassical and sustainable finance in order to account for the interaction of sustainability and corporate finance. In the part on sustainable accounting, the students are directly evaluating the current standards used in the field.