Vai al contenuto principale
Oggetto:

FINANCIAL AND NON FINANCIAL REPORTING - Corso B

Oggetto:

FINANCIAL AND NON FINANCIAL REPORTING B

Oggetto:

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
Oggetto:

Sommario del corso

Oggetto:

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.

Oggetto:

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.

Oggetto:

Course delivery

Lectures, Case discussion, etc.

Oggetto:

Learning assessment methods

Class presentations, written essay, group work

Oggetto:

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

Oggetto:

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

 



Oggetto:
Last update: 03/06/2019 11:02
Non cliccare qui!