From metrics to meaning: Sustainability accounting and reporting

Erasmus+ Blended Intensive Programme

From metrics to meaning: Sustainability accounting and reporting

Organisation unit: Faculty of Accounting and Management Information Systems, Bucharest Universiy of Economic Studies

Parteners:

• University of Zagreb
• Brest Business School
• University of Peloponnese

Number of participating foreign students: 30

Implementation team:

Person in charge with the organization: Sînziana-Maria Rîndașu

Teaching staff:  prof. Voicu-Dan Dragomir, prof. Mădălina Dumitru, lect.  Sînziana-Maria Rîndașu

Description of the program:

The programme aims to provide a comprehensive understanding of sustainability accounting and
reporting by combining theoretical knowledge with practical case studies and project work.
Participants will analyse sustainability and integrated reports, apply international reporting
standards such as the Corporate Sustainability Reporting Directive (CSRD), European
Sustainability Reporting Standards (ESRS) and Global Reporting Initiative (GRI), and evaluate
ESG indicators. This holistic approach will improve participants' ability to link financial and non-
financial information, promoting accountability, transparency, and ethical decision-making.
Furthermore, by incorporating elements related to sustainable development goals and corporate
accountability, the programme will foster an awareness of the wider impact of reporting practices
on business strategy and stakeholder trust. Through case studies, team projects and practical
analyses, participants will apply their knowledge to real-world examples and develop the skills
needed to interpret and assess sustainability reports as tools for transparency, accountability and
long-term value creation.

Objectives of the program:

1. Understand regulatory frameworks: Develop knowledge on the main sustainability reporting
   frameworks and standards (CSRD, ESRS, GRI, IFRS, SASB and IIRC), as well as their
   implications for corporate reporting practices.
2. Apply sustainability reporting concepts: Learn to analyse and interpret sustainability and
   integrated reports, identifying key disclosures across environmental, social, governance and
   financial dimensions.
3. Evaluate ESG performance: Develop the skills needed to assess and interpret key performance
   indicators in sustainability (environmental, social and governance), and learn how to link them
   to risk, performance management and strategic decision-making.
4. Critically assess reporting practices: Cultivate professional reasoning to identify gaps,
   challenges, and opportunities in corporate sustainability reporting.
5. Apply professional reasoning: Operationalize knowledge to real-world cases by critically
   assessing corporate sustainability reporting practices.