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

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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

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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

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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

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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

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