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