Programa

Financial and ESG Reporting

Mestrado Bolonha em Management

Programa

1. Evolution of financial and non-financial reporting 2. Main international financial reporting standards (IFRS) 3. Disclosure of ESG information by companies 3.1. The social, environmental and corporate governance report 3.2. The GRI standards and the Sustainability Accounting Standards Board (SASB) 3.2. The legislative framework in the EU 4. ESG Factors and Responsible Investment Decisions 5. Key performance indicators 6. The case of non-financial reporting: adapting to new demands and challenges