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 theories and roles of information disclosure; 2. Comprehend the importance of financial and ESG reporting; 3. Deepen knowledge on financial reporting framework and standards; 4. Grasp and apply key concepts in financial statement analysis; 5. Examine the concepts and evolution of ESG reporting and policies in the EU and other countries; 6. Learn and apply appropriate procedures for preparing ESG disclosures; 7. Understand key sustainability-related issues, including sustainability assurance, ESG investments, and ESG ratings; 8. Understand and discuss some literature references, case studies and scenarios on reporting, sustainability, accountability and ethics.
Programa
1.1. Introduction to Corporate Reporting 1.1 Information Asymmetry and the Market for Lemons 1.2 The Role and Impact of Corporate Reporting 2. ESG Reporting (Part 1): Foundations 2.1 Key Concepts of Sustainability and Sustainability Reporting 2.2 ESG Reporting Frameworks and Standards 3. ESG Reporting (Part 2): The ESG Reporting Process 4. ESG Reporting (Part 3): Sustainability Assurance and Emerging Issues 4.1 Sustainability Assurance 4.2 Other Related Topics in ESG Reporting 5. Financial Reporting (Part 1): Fundamentals 5.1 Core Concepts of Financial Reporting 5.2 Financial Reporting Frameworks and Standards 6. Financial Reporting (Part 2): Financial Analysis and Interpretation 6.1 Financial Ratio Analysis 6.2 Interpretation of Financial Statements
Método de Avaliação
The course consists of a three-hour weekly class, typically comprising a two-hour lecture focused on knowledge delivery and a one-hour workshop dedicated to practical exercises such as case studies and in-class discussions. Assessment is divided into two components: a group project, which accounts for 40% of the final grade, and an individual written exam, which contributes the remaining 60%. The final grade is the combined result of both components.
Carga Horária
Carga Horária de Contacto -
Trabalho Autónomo - 62.0
Carga Total -
Bibliografia
Principal
- Contemporary Issues in Accounting (3rd ed.): Rankin, M., Ferlauto, K., McGowan, S., & Stanton, P. 2022