EN_ Quizzes for each video ESG
ES_Cuestionarios para cada video ESG
EN_Multiple capitals_Ej

New Paradigm Project - Accounting: ESG and Capitals Modules

Angelica Farfan, Monica Bernal
July 27, 2022
Latin & South America, North America
Accounting & Finance
6 pages
ESG, Capitals, Integrated Reporting Framework
Average rating: 

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.

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