2024/2025
Нефинансовая отчетность публичных компаний
Статус:
Маго-лего
Когда читается:
3 модуль
Онлайн-часы:
20
Охват аудитории:
для своего кампуса
Преподаватели:
Кузубов Сергей Анатольевич
Язык:
русский
Кредиты:
3
Программа дисциплины
Аннотация
This course examines the role of sustainability accounting and integrated reporting and the determinants for the supply and demand for non-financial reporting and how this has evolved over time. The course is a compulsory discipline included in the Professional Core of the online degree Master program and is designed to ensure the professional competence of the master in the field of non-financial reporting.
Цель освоения дисциплины
- Цель освоения дисциплины "Нефинансовая отчетность публичных компаний" заключается в формировании у студентов теоретических знаний и практических навыков, необходимых для понимания, анализа и оценки нефинансовой отчетности публичных компаний
Планируемые результаты обучения
- Define corporate sustainability and its connection to value creation.
- Explain the concept of multiple capitals and their importance in non-financial reporting.
- Identify the key regulatory frameworks and standards for non-financial reporting.
- Identify and apply best practices for content determination and materiality assessment.
- Identify and calculate core indicators for social, environmental, economic, and institutional aspects of non-financial reporting.
- Grasp the role and measurement of intellectual capital in public reporting.
- Assess the value proposition of integrated reporting and its determinants for quality
- Utilize the connection between integrated reporting and emerging technologies.
Содержание учебной дисциплины
- Corporate Sustainability and Non-Financial Reporting
- Regulatory Frameworks for Non-financial Disclosure
- Determining the content of a Non-financial report
- Measuring performance against strategic targets in Non-financial reporting
- Measurement and reporting of intellectual capital
- The Value proposition of Integrated reporting
- Connecting Integrated reporting to technology trends
Список литературы
Рекомендуемая основная литература
- Intellectual capital, Brooking, A., 1997
- Intellectual capital, knowledge management practices and firm performance. (2017). https://doi.org/10.1108/JIC-11-2016-0116
- Lev, B. (2001). Intangibles : Management, Measurement, and Reporting. Washington, D.C.: Brookings Institution Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=91931
- Making sense of intellectual capital : designing a method for the valuation of intangibles, Andriessen, D., 2004
- UI AHSAAN, S., & MOURYA, A. K. (2019). Big Data Analytics: Challenges and Technologies. Annals of the Faculty of Engineering Hunedoara - International Journal of Engineering, 17(4), 75–79.
- Zabihollah Rezaee, Judy Tsui, Peter Cheng, and Gaoguang Zhou. 2019. Business Sustainability in Asia : Compliance, Performance, and Integrated Reporting and Assurance
Рекомендуемая дополнительная литература
- Intellectual capital : navigating the new business landscape, Roos, J., 1997
- Managing intellectual capital : organizational, strategic, and policy dimensions, Teece, D. J., 2002