Corporate Governance and Financial Reporting

Students should preferably have some knowledge of the Commercial Companies Code.

The teaching methodology will go through classes with interactive exposition, questioning being complemented with seminars on the themes.

The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to expose topics and share experiences.

In this way, it is intended that students learn the syllabus and acquire the defined skills.

The objectives of the curricular unit Corporate Governance and Financial Reporting are:
i) Corporate Governance: concept and historical evolution;

ii) The internal, external and accountability mechanisms of Corporate Governance;

iii) The different Corporate Governance models;

iv) International, national and European Corporate Governance standards and their relationship with Financial Reporting.

This curricular unit intends that students acquire the following skills:

i) Know the notion, historical evolution and concept of Corporate Governance;

ii) Understand the internal, external and accountability mechanisms of Corporate Governance;

iii) Understand the different Corporate Governance models;

iv) Know the international, national and European standards of Corporate Governance and their relationship with the Financial Report.

I – Corporate Governance

1.1. Genesis, historical evolution and its importance in today’s society

1.2. Fundamental principles of corporate governance

1.3. Corporate governance theories

II – Governance Mechanisms

2.1. Internal mechanisms

2.2. External mechanisms

2.3. Accountability mechanisms

III – The organic structure of Governance

3.1. Government models

3.2. Right to choose models

IV – International and national governance standards

4.1. OECD Principles

4.2. Sarbanes – Oxley Act (2002)

4.3. European Union Standards and Directives

4. Portugal: CSC, CMVM, IPCG

V – The role of the supervisory body in corporate governance

5.1. Inspection structure

5.2. Functions, competences and responsibilities

VI – Corporate governance and company sustainability

6.1. Social responsibility

6.2. Corporate sustainability

NAO

Magalhães, Pedro (2019) Governo Societário e a Sustentabilidade da Empresa. Coimbra: Almedina.

Martins, Alexandre Soveral (2020), Sobre a Fiscalização das Sociedades Anónimas. Coimbra: Almedina.

Maia, Pedro (2019) Voto e Corporate Governance. Coimbra: Almedina.

OCDE (2015) Princípios do Governo das Sociedades.