| Business Administration (DR) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code: | ISL6113 | ||||
| Course Name: | Global Change Management and Sustainability | ||||
| Semester: | Fall | ||||
| Course Credits: |
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| Language of instruction: | Turkish | ||||
| Course Condition: | |||||
| Does the Course Require Work Experience?: | No | ||||
| Type of course: | Departmental Elective | ||||
| Course Level: |
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| Mode of Delivery: | Face to face | ||||
| Course Coordinator: | Doç. Dr. ALİ ALTUĞ BİÇER | ||||
| Course Lecturer(s): | Ali Altug Bicer | ||||
| Course Assistants: |
| Course Objectives: | The aim of this course is to examine the impact of global transformation processes on the business world and to teach how to develop sustainability-oriented strategies to adapt to these changes. The course particularly focuses on the evolving sustainability reporting standards (such as ESRS, GRI, and TCFD) in the context of the European Green Deal and their connection with international auditing standards (ISAs). It aims to equip students with the competence to monitor and evaluate corporate transparency, accountability, and sustainability performance. |
| Course Content: | This course explores the strategic transformation of businesses in response to global change dynamics and sustainable development goals. The main topics covered include: Fundamentals of global change management The European Green Deal and its impact on the business world Sustainability reporting standards: GRI, ESRS, TCFD, SASB Integrated reporting and sustainability performance indicators Assurance and audit of sustainability reports (ISA 3000 series, reasonable/limited assurance) Corporate governance, ethics, and transparency Carbon footprint, net-zero strategies, and circular economy practices Analysis of sustainability and integrated reports from national and international companies Insights into sustainability from recent audit reports and key audit matters (KAMs) Case studies and student project presentations |
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The students who have succeeded in this course;
1) Analyze the impact of global transformation processes on the business world. 2) Understand the implications of the European Green Deal and sustainable development goals on corporate strategies. 3) Explain the core structure of sustainability reporting standards such as GRI, ESRS, and TCFD. 4) Evaluate the presentation of both financial and non-financial information through integrated reporting. 5) Interpret assurance standards like ISAE 3000 used in the audit of sustainability reports. 6) Critically analyze current sustainability reports in conjunction with audit reports. |
| Week | Subject | Related Preparation |
| 1) | Introduction to Global Change and Sustainability Concepts | Read about the UN Sustainable Development Goals (SDGs). |
| 2) | European Green Deal and Its Implications for Businesses | Review the European Commission’s Green Deal document. |
| 3) | Corporate Sustainability and ESG Approach | Research ESG criteria and indices. |
| 4) | Introduction to GRI Standards | Review the structure of the GRI Standards. |
| 5) | European Sustainability Reporting Standards (ESRS) | Explore ESRS drafts on the EFRAG website. |
| 6) | Integrated Reporting: Concept and Application | Read the key principles of the |
| 7) | TCFD, SASB and Other Reporting Frameworks | Check sample disclosures from TCFD and SASB. |
| 8) | Midterm Week | Review all course materials from previous weeks. |
| 9) | Assurance on Sustainability Reports | Familiarize yourself with ISAE 3000 (Revised). |
| 10) | GHG Assurance – ISAE 3410 | Read a summary of ISAE 3410. |
| 11) | Net Zero and Carbon Footprint Strategies in Corporations | Research carbon footprint calculation methods. |
| 12) | Circular Economy and Resource Efficiency | Explore resources from the Ellen MacArthur Foundation. |
| 13) | Practice: Sustainability Report Analysis | Read the sustainability report of a selected company. |
| 14) | Student Project Presentations and Course Wrap-Up | Prepare your project presentation and be ready to give feedback. |
| Course Notes / Textbooks: | Sürdürülebilirlik Raporlarında Güvence Denetimi Seval Selimoğlu Seval Selimoğlu, Serap Sebahat Yanık, Ayşe Banu Başar Ekin Yayınevi |
| References: | GRI Standards (Global Reporting Initiative) ESRS (European Sustainability Reporting Standards) IFRS S1 & S2 (ISSB Standards) SASB Standards (Sustainability Accounting Standards Board) Integrated Reporting Framework ISAE 3000 (Revised) ISAE 3410 IFAC Sustainability Assurance Guidance (2023) |
| Course Learning Outcomes | 1 |
2 |
3 |
4 |
5 |
6 |
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|---|---|---|---|---|---|---|---|
| Program Outcomes | |||||||
| 1) Developing current and advanced knowledge in the field based on master's qualifications at the level of expertise with original thought and/or research, | 1 | 1 | 1 | 2 | 2 | ||
| 2) To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field. | 1 | 2 | 2 | 1 | 2 | ||
| 3) To comprehend the interdisciplinary interaction that the field is related to. | 1 | 1 | 1 | 1 | |||
| 4) To be able to interpret the knowledge gained in the field by integrating it with the knowledge from different disciplines. | 3 | 3 | |||||
| 5) Being able to contribute to the progress in the field by independently carrying out an original work that brings innovations to the field, develops a new idea, method, design and / or application or applies a known idea, method, design and / or application to a different field. | |||||||
| 6) To be able to develop new thoughts and methods in the field by using high-level mental processes such as creative and critical thinking, problem solving and decision maki | 3 | ||||||
| 7) To be able to expand the limits of knowledge in the field by publishing at least one scientific article related to the field in national and/or international refereed journals and/or by producing or interpreting an original work. | |||||||
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Developing current and advanced knowledge in the field based on master's qualifications at the level of expertise with original thought and/or research, | 2 |
| 2) | To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field. | 1 |
| 3) | To comprehend the interdisciplinary interaction that the field is related to. | 1 |
| 4) | To be able to interpret the knowledge gained in the field by integrating it with the knowledge from different disciplines. | 2 |
| 5) | Being able to contribute to the progress in the field by independently carrying out an original work that brings innovations to the field, develops a new idea, method, design and / or application or applies a known idea, method, design and / or application to a different field. | |
| 6) | To be able to develop new thoughts and methods in the field by using high-level mental processes such as creative and critical thinking, problem solving and decision maki | 1 |
| 7) | To be able to expand the limits of knowledge in the field by publishing at least one scientific article related to the field in national and/or international refereed journals and/or by producing or interpreting an original work. |
| Semester Requirements | Number of Activities | Level of Contribution |
| Presentation | 1 | % 20 |
| Midterms | 1 | % 20 |
| Final | 1 | % 60 |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 40 |
| Study Hours Out of Class | 14 | 28 |
| Project | 1 | 3 |
| Midterms | 1 | 1 |
| Total Workload | 72 | |