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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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