Sumários
Presentation and Discussion
6 Dezembro 2023, 13:00 • WEIYU WANG
Papers presentation and discussion:
Battisti et al. (2023); Gianfrate & Peri (2019); Lopez-Gonzelez et al. (2019); Oprean-Stan et al. (2020); and Shaikh (2022).
Topic 5 : Ethical issues related to business and accounting
6 Dezembro 2023, 09:00 • WEIYU WANG
- Kohiberg's stages of moral development
- Theories of ethics
- Ethics in business
- Ethics in accounting
- Case study and discussion: Ethical dilemma
Topic 4: Research topics
4 Dezembro 2023, 14:00 • WEIYU WANG
- Theories and applications underlying non-financial reporting (NFR)
- Motivation & benefits for NFR
- Determinants of NFR
- NFR and performance/reputation/financial risk
- Financial reporting and sustainable development/survival
Topic 3: Non-financial reporting - Concluded
27 Novembro 2023, 14:00 • WEIYU WANG
- Case study of ESG report
- Sustainable Balanced ScoreCard
- ESG metrics interlinked
- Integrated reporting
- ESG reporting analysis
Topic 3: Non-financial reporting
20 Novembro 2023, 14:00 • WEIYU WANG
- Sustainability reporting
- ESG reporting
- Benefits of developing ESG reports
- Non-financial reporting framework in EU
- ESG world reporting frameworks
- GRI standards, SASB, TCFD
- ESG reporting in different industries