| Educational guide Faculty of Business and Economics |
english |
| Bachelor's Degree in Finances and Accounting |
 Subjects |
| SUSTAINABLE FINANCE |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | SUSTAINABLE FINANCE | Code | 16204227 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 6 | Optional | Third | 2Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| Topic 1. Sustainable finance | 1.1. Introduction 1.2. Origin 1.3. Concept of sustainable finance 1.4. Agenda 2030 and Sustainable Development Goals (SDGs) 1.5. Evolution of the sustainable investment market 1.6. Market trends 1.6.1. Sustainability as a megatrend 1.6.2. EU Sustainable Finance Action Plan 1.6.3. European regulatory framework |
| Topic 2. Extra-financial criteria | 2.1. Introduction 2.2. Environmental, social and governance (ESG) criteria 2.2.1. Environmental indicators 2.2.2. Social indicators 2.2.3. Governance indicators 2.2.4. Relationship between ESG criteria and the SDG 2.3. Controversies 2.4. Materiality of the ESG criteria 2.4.1. Double materiality 2.4.2. ESG risk measurement 2.5. ASG rating 2.5.1. Typology 2.5.2. Data providers 2.5.3. Methodologies 2.6. Sustainability indexes 2.6.1. Integration of ESG criteria |
| Topic 3. Sustainable investment strategies | 3.1. Introduction 3.2. Taxonomy of environmental and social economic activity 3.3. Negative screening 3.3.1. Exclusion 3.3.2. Rules-based screening 3.4. Positive screening 3.4.1. Integration of ESG criteria 3.4.2. Best-in-class and best-efforts 3.5. Thematic investment 3.6. Impact investment 3.6.1. Bolsa Social 3.7. Active participation 3.7.1. engagement 3.8. Evolution and current status in the Spanish and European market |
| Topic 4. Sustainable investment products | 4.1. Introduction 4.2. SFDR regulation 4.3. Green, social or sustainable bonds 4.3.1. Definition 4.3.2. Principles of Sustainable Bonds (ICMA) 4.3.3. Eligible projects 4.3.4. European Green Bond Standard (EU GBS) 4.3.5. Evolution and current state of the green and social bond market 4.4. Sustainable investment funds 4.4.1. Definition 4.4.2. Classification 4.4.3. Evolution and current state of the market for sustainable investment funds 4.5. Investment Fund Platforms 4.6. MIFID II |
| Topic 5. Green finance | 5.1. Introduction 5.2. Concept and characteristics 5.3. Risk of climate change 5.3.1. Concept 5.3.2. Tragedy of the horizon 5.3.3. Classification of risks 5.3.3.1. Physical risk 5.3.3.2. Fiduciary risk 5.3.3.3. Transition risk |
