INTEGRATED REPORTING AND VALUE CREATIONS (4 CREDITS)

Learning Outcomes:

On successful completion of this course, students will be able to: Analyse the objectives and nature of the Integrated Reporting; Analyse the concept of value creation, how value is created, materiality, and the significant capital components related to Integrated Reporting; Analyse the framework for the preparation of an Integrated Report; Analyse the role of assurance on Integrated Reporting and the relation between Integrated Reporting and corporate governance; Critically evaluate Integrated Reports around the world; Critically evaluate factor affecting and affected by Integrated Reports.

Topics:

1. The Evaluation of Corporate Reporting;
2. The Integrated Reporting;
3. The Six Capitals in Integrated Reporting;
4. The Guiding Principles of Integrated Reporting;
5. The Content Elements of Integrated Reporting;
6. General Reporting Guidance of Integrated Reporting;
7. Assurance on Integrated Reporting;
8. Integrated Reporting and Corporate Governance;
9. The Practices of Integrated Reporting around the World;
10. Factors Influencing and Influenced by Integrated Reporting;
11. Enrichment Activity: Discussion – The Integrated Reporting;
12. Enrichment Activity: Discussion – Integrated Thinking;
13. Enrichment Activity: GUEST LECTURE – The Background of Integrated Reporting;
14. Enrichment Activity: Discussion – Value creation; Enrichment Activity: Discussion – Integrated Reporting in Indonesia;
15. Enrichment Activity: GUEST LECTURE – Practices of Integrated Reporting.