Παρουσίαση/Προβολή

(LOXR615) -  Diogenis Baboukardos

Περιγραφή Μαθήματος

 

The course "Sustainability Management and Reporting" deals with how the disciplines of Accounting and Finance contribute to the contemporary societal demands for changes in the way companies organise their economic activities. Such demands are primarily driven by the notion that current economic activity should not undermine the needs of current and future generations for a sustainable natural environment as well as for the protection of social and human rights. Corporate governance is considered a fundamental factor of these changes and, therefore, an integral part of Corporate Sustainability.

Having as starting point these societal demands, this course initially sets the framework within which corporations are expected to operate and identifies the main drivers that lead to a more sustainable business model (e.g., shareholders, stakeholders, regulations). It further addresses key issues related to Sustainable Accounting and Finance (assurance, materiality, risk management, sustainable investment). Finally, it explores current developments in the field of corporate sustainability reporting and how such reporting can be used for decision-making.

Ημερομηνία δημιουργίας

Πέμπτη, 11 Απριλίου 2024