Currículo
Financial and ESG Reporting FESGR-MIM
Contextos
Groupo: Management > 2º Ciclo > Parte Escolar > Unidades Curriculares Obrigatórias
ECTS
3.0 (para cálculo da média)
Objectivos
1. Understand the importance of integrated reporting (financial and non-financial) to management and investors; 2. Deepen knowledge on financial and non-financial reporting standards 3. Learn the principles for responsible investing (PRIs) 4. Understand the interconnections between the financial and non-financial drivers of performance and the impact on performance evaluation of introducing ESG factors 5. Present and discuss some literature references, case studies and scenarios on reporting, sustainability, accountability and ethics.
Programa
1. Evolution of financial and non-financial reporting 2. Main international financial reporting standards (IFRS) 3. Disclosure of ESG information by companies 3.1. The social, environmental and corporate governance report 3.2. The GRI standards and the Sustainability Accounting Standards Board (SASB) 3.2. The legislative framework in the EU 4. ESG Factors and Responsible Investment Decisions 5. Key performance indicators 6. The case of non-financial reporting: adapting to new demands and challenges
Método de Avaliação
A two-hour class per week, including classes with presentation of case studies, lectures on specific topics by experts (including time for debate) and discussion of research papers. Students will develop and present assignments and discuss investment scenarios to check for the achievement of learning goals. The final grade consists of the sum of different assignments.
Carga Horária
Carga Horária de Contacto -
Trabalho Autónomo - 62.0
Carga Total -
Bibliografia
Principal
- Integrated reporting – antecedents and perspectives for organizations and stakeholders: Idowu, S.; Baldo, M. 2019 Springer, 1st edition
- The boundaries in financial and non-financial reporting: Girella, L. 2018 Routledge, New York, 1st edition
- International financing reporting: Alexander, D.; Britton, A.; Jorissen, A.; Hoogendoorn, M.; Mourik, C 2017 Cengage, 8th edition