Development of concepts, definitions, theories, and research on: Corporate Social Responsibility, Sustainability, Reporting, Greenwashing, Circular Economy, Sustainable Development and Corporate Sustainability.
The trends in sustainability information are reviewed, which have developed from environmental and social reports, sustainability reports, integrated reports, to reports under ESG criteria in accordance with financial materiality criteria.
This section addresses the concepts of sustainability materiality, which encompasses the environmental and social impact of companies, and financial materiality, which deals with the influence of environmental and social issues on companies' risk and opportunity assessments. It also includes an analysis of reporting costs.
This course addresses the development of sustainability information according to the criteria for corporate sustainability impact, considering management approaches and standards in economic, environmental, and social performance (triple bottom line). It includes the materiality analysis of the impact of key aspects of sustainability performance, the establishment of goals and their measurement, case studies, and the development of practical applications.
Development of sustainability information that contributes to the objectives and targets of the 17 UN Sustainable Development Goals (SDGs), applying international guidelines that link them to GRI standards in materiality analysis, goal setting, target setting, and measurement proposals. Case studies and development of practical applications.
Financial materiality analysis, case studies of reports. Analysis of international regulations and standards for sustainability reporting with a financial materiality focus, in order to inform investors in their assessments of sustainability risks and opportunities. Applications of financial materiality standards applied to ESG criteria.
Evolution of sustainability (including business models), stakeholders, and risk landscape. Sustainability reporting ecosystem, Corporate Sustainability Reporting Directive (CSRD).
Application of Financial Materiality Standards: Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB) and ESG Performance Indicators. Climate Change and Task Force on Climate-Related Financial Disclosures (TCFD): Analysis of the framework pillars and practical application.
Report of the International Integrated Reporting Committee (IIRC) sponsored by IFAC and GRI, based on the value creation of companies. Analysis and development of cases.
This section covers trends in sustainability reporting on websites and social media based on international standards. Presentation formats and case studies are also included.
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