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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (PhD) | |
| Code | MG2823 |
| Name | Sustainability Reporting and Assurance Auditing |
| Term | 2025-2026 Academic Year |
| Term | Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
To provide an understanding of the processes of preparing sustainability reporting in line with laws, standards and principles and passing assurance audits on these reports, and to provide the ability to comment and evaluate on this process.
Course Content
To provide information about Sustainability Goals, Türkiye Sustainability Reporting Standards, relevant legal regulations, reporting process in accordance with the standards, differentiation according to the sector, assurance audit standards of sustainability reports, assurance audit processes.
Course Precondition
none.
Resources
Turkish Sustainability Reporting Standards, Relevant Assurance Auditing Standards, current articles and studies
Notes
Other related publications
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn the concept of sustainability and explain sustainability reports |
| LO02 | Learn the preparation process of Sustainability Reports |
| LO03 | Interprets the standards that guide sustainability reports and explains their impact on financial statements. |
| LO04 | Learns the indicators required for the preparation of sustainability reports, investigates and explains how to create theoretical models on the subject and how to apply numerical decision-making techniques in the creation of these models. |
| LO05 | Comments on standards related to Assurance Auditing of Sustainability Reports |
| LO06 | Learn and explain the assurance audit process of Sustainability Reports |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | 2 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Development Goals, Concept of Sustainability, Historical Development | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Introduction to legal regulations and relevant standards regarding Sustainability Reporting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Turkish Sustainability Reporting Standards (TSRS 1): Conceptual Foundations | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Tartışma, Anlatım |
| 4 | Turkish Sustainability Reporting Standards (TSRS 1): Governance, Strategy, Risk Management | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Turkish Sustainability Reporting Standards (TSRS 1): Metrics and Targets | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Turkish Sustainability Reporting Standards (TSRS 1): General Provisions | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Turkish Sustainability Reporting Standards (TSRS 1): Judgements, Uncertainties, Errors | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Turkish Sustainability Reporting Standards (TSRS 2): Climate-Related Disclosures | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Legal regulations regarding the preparation and presentation of Sustainability Reports | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Legal regulations and conceptual framework for Assurance Audits of Sustainability Reports | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Assurance Engagements (GDS 3000) Assurance Engagements Other Than Audits or Review Audits of Historical Financial Information | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Assurance Auditing Standards (GDS 3410) Assurance Audits on Greenhouse Gas Declarations | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Draft: Sustainability Assurance Auditing Standards (GDS 5000) | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Examples of Sustainability Reports - Reporting examples for Assurance Audit of Sustainability Reports | Review and research through examples | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||