Maristela Mercedes Bauer served as a guest lecturer at the University of Regensburg until December 18th

Professor Maristela Mercedes Bauer, of the Accounting Sciences at Feevale University, is in Germany at the invitation of the University of Regensburg. Up to December 18th, she taught the course Corporate Social Responsibility Report and Integrated Reporting at the German institution. Maristela has been a guest lecturer at the university, in the city of Regensburg, since 2015. The professor explains that the course covers topics such as Social Responsibility Reports and sustainability reports that integrate financial and non-financial data, with an emphasis on the guidelines of the Global Reporting Initiative (GRI).

Furthermore, the International Standards IFRS S1 (general sustainability requirements) and IFRS S2 (climate risks and opportunities), published by the ISSB to establish a global standard of transparency, are addressed.

In Brazil, publicly traded Brazilian companies will have to adopt the IFRS S1 and S2 standards starting in January 2026,” explains Maristela.