SUSTAINABILITY REPORTING

SUSTAINABILITY REPORTING

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iten
Code
98648
ACADEMIC YEAR
2019/2020
CREDITS
3 credits during the 1st year of 8706 Accounting and Finance (LM-77) GENOVA
TEACHING LOCATION
GENOVA (Accounting and Finance)
semester
2° Semester
Teaching materials

OVERVIEW

The teaching activity focuses the corporate reporting frameworks enabling organizations to control and communicate their business sustainability or their impact on sustainable development.

AIMS AND CONTENT

LEARNING OUTCOMES

The Program aims at providing students with information usefull: - to understand why Non Financial Reporting is more and more widespread among profit and non profit organizations, as a means of voluntary and mandatory disclosure, - to explain its nature and purpuse, - to know the main Standards and Frameworks, paying particular attention to Sustainabilty Reporting.

AIMS AND LEARNING OUTCOMES

To get information about the main non financial reporting frameworks

Teaching methods

Lectures, busienss case presentions, group works.

SYLLABUS/CONTENT

The programme includes the following topics:

- corporate value and corporate social reponsibility as corporate reporting drivers

- the corporate business sustainability reporting: the Balanced ScoreCard and the Intangibbles Reporting Framework

- the corporate development sustainability reporting: the GRI guide lines and the Integrated Reporting Framework

- the compulsory disclosure about Non Financial Information

RECOMMENDED READING/BIBLIOGRAPHY

P.M.Ferrando, "Creazione di valore e reporting integrato nell'evoluzione dei sistemi di controllo" Giappichelli, 2018

TEACHERS AND EXAM BOARD

Ricevimento: Pier Maria Ferrando Professore ordinario  Curriculum vitae Dipartimento di Economia - I livello - studio 1052  Telefono: (+39) 010209 - 5064  E-mail: piermaria.ferrando@economia.unige.it Orario ricevimento: Martedì: ore 10.00  

Exam Board

PIER MARIA FERRANDO (President)

ROBERTO GARELLI

RENATA DAMERI

LESSONS

Teaching methods

Lectures, busienss case presentions, group works.

LESSONS START

To be notified

EXAMS

Exam description

Attending students: work groups

Non attending students: oral exam or on line test

Exam schedule

Date Time Location Type Notes
04/09/2020 14:00 GENOVA Scritto