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Oggetto:

Integrated Reporting & Sustainability

Oggetto:

Integrated Reporting & Sustainability

Oggetto:

Academic year 2022/2023

Course ID
MAN0657
Teachers
Simona Fiandrino (Lecturer)
Maurizio Cisi (Lecturer)
Degree course
BUSINESS ADMINISTRATION - Curriculum: Finance and Accounting
Year
2nd year
Teaching period
First Term
Type
Elective
Credits/Recognition
5
Course disciplinary sector (SSD)
SECS-P/07 - business administration and management
Delivery
Formal authority
Language
English
Attendance
Optional
Type of examination
Oral
Prerequisites
None
Oggetto:

Sommario del corso

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Course objectives

The course discusses sustainability challenges in the stream of accounting, accountability, and integrated reporting. 

Sustainability is no longer a reporting or compliance issue, but a critical business imperative, therefore companies have to integrate sustainability into their decision-making processes and apply synergies between financial performance and their impact on society, the economy, and the environment.

The course aims to examine the role of accounting for corporate sustainability practices in terms of reporting and measuring outcomes. Both theoretical underpinning and practical challenges associated with non-financial reporting will be analyzed.

 

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Results of learning outcomes

After completing the course, students will be able to:

  • describe different reporting frameworks and standards, including GRI, <IR> Framework,
    SASB, TCFD, EFRAG.
  • analyze sustainability reports and integrated reports of listed companies with a critical perspective;
  • apply coherent options for the preparation of sustainability reports;
  • integrate sustainability information into traditional financial and valuation analyses.

 

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Program

The major topics covered in the course include:

  • Concepts and history of sustainability accounting and reporting
  • The landscape of international standards frameworks (GRI, IR, SASB, TCFD, EFRAG)
  • Stakeholder management and stakeholder engagement
  • Sustainability materiality analysis
  • Sustainability management tools and practices
  • Sustainability reporting process
  • ESG ratings and scores

 

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Course delivery

The class format combines lectures, interactive discussions, cases studies and project presentations.

 

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Learning assessment methods

The learning assessment will evaluate your ability to critically analyze sustainability challenges in accounting and reporting processes and propose coherent solutions for the preparation of sustainability reports and integrated reports.

Your grade for the course will be determined as follows:
• Group presentation related to an assignment (weight 60%) 
• Individual oral exam (weight 40%)

 

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Support activities

Dedicated office hours and dialogue with professors and tutors.

 

Suggested readings and bibliography



Oggetto:
Libro
Titolo:  
Sustainability Accounting and Accountability
Anno pubblicazione:  
2022
Editore:  
Routledge
Autore:  
Matias Laine, Helen Tregidga, Jeffrey Unerman
ISBN  
Permalink:  
Capitoli:  
From 1 to 7
Obbligatorio:  
Si
Oggetto:

-



Oggetto:
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