Financial and ESG Reporting (FESGR-MIM)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Management > Management > 2º Ciclo > Unidades Curriculares Obrigatórias > Financial and ESG Reporting

Nível

2º Ciclo (M)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 1.38 h/semana

Trabalho Autónomo: 62.0 h/semestre

Créditos ECTS: 3.0

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

Metodologia 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.
At the end of classes, students will have to attend a written exam. The final grade consists of a written examination and different assignments.

Bibliografia

Principal