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

Dozent/in: Patrick Velte

wöchentlich | Dienstag | 10:15 - 13:45 | 18.10.2022 - 22.11.2022 | C 40.501 Seminarraum | C 40.501
Einzeltermin | Fr, 02.12.2022, 12:00 - Fr, 02.12.2022, 16:00 | extern | Presentation at Grant Thornton Hamburg

Inhalt: This lecture deals with key challenges in financial, sustainability, & integrated reporting from an (inter)national perspective. We will focus on a listed multinational 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 sustainability reporting and integrated reporting will be discussed. Current selective topics of empirical quantitative research will be prepared in groups for power point presentation and scientific papers (as structured literature reviews).