Vorlesungsverzeichnis

Suchen Sie hier über ein Suchformular im Vorlesungsverzeichnis der Leuphana.

Start > Masterprogramm Sustainability: Sustainability Science: Entrepreneurship, Agency and Leadership (M.A.) -> Wahlpflichtmodule -> (Non) Financial Reporting

Lehrveranstaltungen

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

Dozent/in: Patrick Velte

Inhalt: This lecture deals with key challenges in financial, sustainability, & integrated reporting from an international and German 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 an overview of empirical research methods in financial reporting, the economic need of sustainability reporting and integrated reporting will be discussed, based on European regulations of the Green Deal Project (Corporate Sustainability Reporting Directive - CSRD and European Sustainability Reporting Standards - ESRS).