個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
An ESG Puzzle
內容大綱
With "An ESG Puzzle", students get to use sustainability information paired with financial information for the first time. For the past twenty years, more and more companies around the world have started to supplement their GAAP reports with non-financial reports. This new reporting trend has become increasingly standardized but remains unregulated. While there is no one global agency to enforce non-financial reporting, international bodies like the Global Reporting Initiative (GRI), International Integrated Reporting Council (IIRC) or the Sustainability Accounting Standards Board (SASB) propose measures and methodologies of reporting sustainability information. By solving this case, students will learn about Environmental, Social and Governance (ESG), how to use the Key Performance Indicators (KPIs) which measure these sustainability factors and lastly, how to use this information in conjunction with common financial ratios which they have previously learned about and used in other finance and accounting courses.