| Learning Outcomes
Learning Outcome 3 (LO3): Apply the acquired knowledge to identify and interpret the main ESG information reported by international corporations.
Learning Outcome 4 (LO4): Independently explore, analyze and discuss aspects of sustainability reporting across its three ESG dimensions.
Learning Outcome 4 (LO4): Use the technical language typical of the subject to communicate clearly and unambiguously with specialists in the field and non-specialist interlocutors.
Learning Outcome 5 (LO5): Use autonomy of judgment and critical thinking to interpret the ESG information contained in sustainability reports.
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Course topics:
- Introduction to reporting in International Corporations
- Key functions of management accounting
- Management reporting
- Limitations of reporting
- Multinationality and reporting
- Sustainability reporting
- ESG reporting
- Key theories for interpreting reporting practices
Learning Outcomes
Learning Outcome 1 (LO1): Recall the different forms of reporting that corporations can prepare, including their differences, purposes, and audiences.
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding the evolution of reporting from financial to non-financial, and its role in decision-making and control. Know the main limitations and problems associated with reporting.
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding the influence of multinationality on reporting practices.
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding the main sustainability reporting frameworks available to international corporations.
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding the main theories used in the literature for interpreting reporting practices.
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