Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Professionally communicate and present original work both orally and in writing.
• Conduct scientific reasoning on complex or innovative management issues.
• Act in an international and multicultural context.
• Demonstrate an open mind and adaption.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.

Learning Outcomes of UE

Be able to measure the stakes involved in financial and extra-financial communication; take an informed look at its various components; juggle with the regulatory framework. 

Be able to conduct scientific research, using appropriate methodological approaches, in order to respond to the defined research problem.

UE Content: description and pedagogical relevance

Financial communication
- legal obligations
- roles and motivations
- targets
- means and media
- issues
- risks and offences

Extra-financial communication
- concepts : SD, CSR, triple bottom line, ESG, stakeholder theory
- 2022/2464 Corporate Sustainability Reporting Directive and new ESRS
- external validation and greenwashing

Conducting scientific research in connection with financial and extra-financial communication
- Discovering the literature on the subject
- Formulating a research question
- Conducting the empirical part / implementing the methodology
- Bringing out the results and comparing them with the existing literature
- Communicating (in writing and orally)

Prior Experience

Not applicable

Type(s) and mode(s) of Q1 UE assessment

• Production (written work, report, essay, collection, product, etc.) - To be submitted online
• Oral examination - Face-to-face
• Oral presentation - Face-to-face

Q1 UE Assessment Comments

Not applicable

Type(s) and mode(s) of Q1 UE resit assessment (BAB1)

• N/A - Néant

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type(s) and mode(s) of Q2 UE assessment

• Production (written work, report, essay, collection, product, etc.) - To be submitted online
• Oral examination - Face-to-face
• Oral presentation - Face-to-face
• Seminar participation - Face-to-face

Q2 UE Assessment Comments

Students are evaluated on the basis of:
- their participation, analyses, presentations...in class and online
- assignments submitted
- a final oral exam.

Attendance is therefore MANDATORY.
Unjustified absence from a session will result in the cancellation of the grade for the entire activity concerned.
And will jeopardize the success of the course.

Type(s) and mode(s) of Q3 UE assessment

• Oral examination - Face-to-face
• N/A - Néant

Q3 UE Assessment Comments

A second session is difficult to organize for this course.
Indeed, the course is based on numerous assignments and continuous assessment which are difficult to reproduce in a second session.
The final oral exam represents a small part of the overall grade. 
The oral exam in August is only possible if all the assignments have been submitted (on time) and passed.