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FINANCIAL AND NON FINANCIAL REPORTING - Corso A

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FINANCIAL AND NON FINANCIAL REPORTING A

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Academic year 2018/2019

Course ID
MAN0403
Teaching staff
Maurizio Cisi (Lecturer)
Francesca Alice Centrone (Tutor)
(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

tbd

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Program

The course will cover the following topics:

1 Introduction to sustainability accounting and reporting 2 The sustainability context 3 Concepts of accounting and accountability 4 The roles of accounting in embedding sustainability 5 Stakeholders in sustainability accounting and reporting 6 Motives underlying sustainability reporting (1) legitimacy theory 7 Motives underlying sustainability reporting (2) institutional theory 8 Standardization of sustainability reporting: GRI and integrated reporting 9 Building from the bottom, inspired from the top: accounting for sustainability and environmental agency 10 Sustainability and organizational connectivity – Case study 11 Evolution of risk, opportunity and the business case in embedding connected reporting – Case study 11 Mandatory Environmental, Social, and Governance Disclosure in the European Union 13 Integrated reporting - Case study 14 Integrated Assurance – case study

Suggested readings and bibliography

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tbd



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