New Paradigm Project - Accounting: ESG and Capitals Modules
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
- Environmental, social and governance ESG
- Capitals (based on the Integrated Reporting Framework)
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.
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