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Financial-, Sustainability-, and Integrated Reporting (Vorlesung)

Dozent/in: Patrick Velte

wöchentlich | Dienstag | 10:15 - 13:45 | 18.10.2021 - 26.11.2021 | C 7.320 Seminarraum | Wenn Präsenz nicht möglich, dann ZOOM Meetings
Einzeltermin | Fr, 21.01.2022, 12:00 - Fr, 21.01.2022, 16:00 | extern | FIDES ZOOM Meeting

Inhalt: This lecture deals with key challenges in financial, sustainability and integrated reporting from a national and international perspective. We will focus on a listed corporation in Germany. First, a comparative analysis of financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS) will be presented. Second, after a theoretical foundation and an overview of empirical research methods in financial reporting, the economic need of a sustainability reporting, integrated reporting will be discussed. Current selective topics of empirical quantitative research will be prepared in groups for power point presentation and scientific papers (literature reviews).