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