New Paradigm Project - Accounting: ESG and Capitals Modules

Authors

Angelica Farfan, Monica Bernal

July 27, 2022

Region

Latin & South America

North America

Topic

Accounting & Finance

Length

6 pages

Keywords

ESG

Capitals

Integrated Reporting Framework

Angelica Farfan and Monica Bernal

Target Audience

Graduate Students

Undergraduate Students

From Angelica Farfan and Monica Bernal of Pontificia Universidad Javeriana, this resource includes four reporting-focused modules on social, environmental, and corporate governance of an organization. Additionally, three modules talk about capital including the concept of integrated reports and fundamental to understanding the generation of value within a company. All videos are in Spanish with English subtitles.

Introduction and welcome to the course
- 1/8 Bienvenida al curso
Environmental, social and governance ESG
- 2/8 Introducción a los Informes ESG
- 3/8 Aspectos Ambientales ESG
- 4/8 Aspectos Sociales ESG
- 5/8 Gobierno Corporativo ESG
Capitals (based on the Integrated Reporting Framework)
- 6/8 Capitales múltiples - Pt1
- 7/8 Capitales múltiples PT2
- 8/8 Interrelación de Capitales

Evaluation material (Available in both Spanish and English)

A questionnaire to be applied after finishing each video of the ESG Section
Two capital cases to be analyzed after the complete Capitals Section.

Learning Outcomes

At the end of this course, students will:

Understand what is an ASG report or (ESG in english) and what kind of information it contains
Identify the benefits that brings with it the realization of ESG reports for internal and external stakeholders.
Know international standards for preparation of the ESG reports
Understand the multiple capitals of an organization and
Distinguish the key performance indicators of capitals and their importance within integrated reports