Sumários
Part 3 - Sustainability research (continued)
12 Novembro 2020, 13:00 • Rita Fuentes Henriques
Part 3 - Sustainability reporting research
- Some research questions on sustainability reporting: motivations, benefits and barriers
- Sustainability reporting and legitimization
- Other research topics
Evaluation Quiz #2
Part 3 - Sustainability research
5 Novembro 2020, 13:00 • Rita Fuentes Henriques
Part 3 - Sustainability reporting research
- Sustainability theoretical approaches: Stakeholder theory, Legitimacy theory, contingency theory and others
- Three research lines on sustainability reporting: determinants, relationship with financial performance and value relevance
Part 2 - Sustainability reporting (conclusion)
29 Outubro 2020, 13:00 • Rita Fuentes Henriques
Part 2 - Sustainability reporting
- Sustainability rankings:
- Dow Jones Sustainability Index
- Materiality of sustainability: different dimensions and different forms of capital.
- FTSE4 Good: ESG ratings model (pillars, themes and indicators)
- ESG reporting: meaning and progress through times
- Integrated reporting framework
- Principles of Responsible Investment (PRIs)
Evaluation Quiz #1
Part 2 - Sustainability reporting (continued)
22 Outubro 2020, 13:00 • Rita Fuentes Henriques
Part 2 - Sustainability reporting
- GRI standards and indicators: universal standards and topic specific standards.
- GRI reporting principles for content and quality
- Otherworld reporting frameworks: CDP, DJSI, GRESB and SASB
- Sustainability reporting: adding complexity?
Part 2 - Sustainability reporting (continued)
15 Outubro 2020, 13:00 • Rita Fuentes Henriques
Part 2 - Sustainability reporting
- Frameworks for sustainability reporting: GRI guidelines, UN Global Compact, OECD guidelines, ISO 26000, European Commission guidelines and the Integrated Reporting Council.
- What to report as non-financial reporting?
- Disclosure recommendations from Financial Stability Board