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FINANCIAL AND NON FINANCIAL REPORTING - Corso B
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FINANCIAL AND NON FINANCIAL REPORTING B
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Academic year 2018/2019
- Course ID
- MAN0403
- Teaching staff
- Laura Corazza (Lecturer)
Johannes Dumay (Lecturer) - Year
- 1st year
- Type
- Distinctive
- Credits/Recognition
- 10
- Course disciplinary sector (SSD)
- SECS-P/07 - economia aziendale
- Delivery
- Formal authority
- Language
- English
- Attendance
- Obligatory
- Type of examination
- Written
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Sommario del corso
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Course objectives
This course aims to develop knowledge and understanding of contemporary issues in the theory and practice of sustainability accounting, accountability and reporting. The course will adopt a critical stance and examine both the theoretical underpinning and the practical challenges associated with non-financial reporting. In the context of integrated reporting, emerging practice will be critically examined through the study of sustainability reports and solutions recommended by organisations such as GRI and IIRC.
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Results of learning outcomes
The course is designed to provide an introductory understanding of non-financial reporting and to foster students understanding about the possibilities and challenges of accounting for, measure outcomes, report, and assure corporate sustainability practices. Students will achieve a critical appreciation of key issues and research relevant to sustainability accounting, accountability and reporting; a critical and theoretical understanding of the role of accounting and reporting in corporate social responsibility; a critical appreciation of developments and rationales for sustainability accounting and reporting such as GRI and Integrated reporting.
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Course delivery
Lectures, Case discussion, etc.
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Learning assessment methods
Class presentations, written essay, group work
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Program
The course will cover the following topics:
- Introduction to Course and Critical Thinking
- Introduction to Accounting Theory
- Introduction to Disclosure Theory
- An Introduction to Sustainability and Social Reporting
- Introduction to Integrated Reporting
- Critical Perspectives on Integrated Reporting
- Materiality and Integrated Reporting
- Accounting for Sustainable Development
- CSR and Integrated Thinking
- Struggle and successes in sustainability and integrated reporting
- Recent trends in reporting: EU Directive and TCFD
- Academic essay writing skills
- Building from the bottom, inspired from the top: accounting for sustainability and environmental agency
- Sustainability and organizational connectivity
- Evolution of risk, opportunity and the business case in embedding connected reporting
- Mandatory Environmental, Social, and Governance Disclosure in the European Union
Suggested readings and bibliography
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Bibliography
- Chapter 1 and 5 Rankin text and slides
- An et al. 2011
- Flower (2015), Adams (2015), Thompson (2015)
- Dumay et al (2015)
- Paper What is sustainability
- Dumay and Dai (2017)
- Feng et al (2017)
- Dumay et al (2017)
- Corazza et al (2017)
- de Villiers et al (2018)
- Dumay et al (2018)
Standards
- GRI G4
- IIRC IR Framework
- TCFD
- EU Directive
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