Sumários

Part 5 - Ethics (conclusion)

17 Dezembro 2020, 13:00 Rita Fuentes Henriques

Part 5 - Ethics

  • Code of Ethics for professional accountants (IFAC)
  • Fundamental principles, threats and safeguards
  • Ethical dilemma discussion - illegal activity and whistleblowing 

Evaluation Quiz #4


Part 5 - Ethics

10 Dezembro 2020, 13:00 Rita Fuentes Henriques

Part 5 - Ethics

  • Ethics definitions
  • Stages of moral development by Kohlberg
  • Relationship between ethics and accountability, CSR and sustainability
  • Ethical business practices
  • The example of offering/accepting inducements


Work in Class: analysis of financial and non-financial reporting

3 Dezembro 2020, 13:00 Rita Fuentes Henriques

Work in Class: analysis of financial and non-financial reporting

  • Choosing a company
  • External environmental, strategy and business model
  • Financial statements and analysis
  • Non-financial data
  • The case of Coca-Cola Co.

Evaluation Quiz #3


Part 4 - Sustainability metrics

26 Novembro 2020, 13:00 Rita Fuentes Henriques

Part 4 - Sustainability metrics

  • ESG metrics: different taxonomies - EPA, EFFAS and SDGs
  • Sustainability balanced scorecard


Part 3 - Sustainability research (conclusion)

19 Novembro 2020, 13:00 Rita Fuentes Henriques

Part 3 - Sustainability reporting research

  • Presentation and discussion of several research papers for evaluation purposes