75438 - Financial and Social Reporting

Learning outcomes

The course aims to provide the student with the knowledge necessary to understand and analyze the financial and sustainability reporting documents drawn up by organizations that protect collective interests (non-profit organizations and public organizations). With reference to these organizations, at the end of the course, the student will be able to: - understand and interpret the information shown in the economic and financial balance sheet; - carry out an analysis of the financial report and interpret the indications emerging for management purposes; - know and be able to apply the main guidelines for drawing up sustainability reports.

Course contents

MODULE 1 - PROF. MAURIZIO MARANO - PLEASE TAKE INTO CONSIDERATION THAT ALL THE CLASSES ARE GIVEN IN ITALIAN

Financial and non-financial measures

The accountability of Third Sector Organizations, Social Enterprises and Cooperative Firms

Financial reporting of the Third Sector Organizations, Social Enterprises and Cooperative Firms

The social report and the sustainability report of Cooperative Firms

Social and sustainability reporting standards: AA1000, GBS and GRI

Criteria for analyzing the quality of social and sustainability reports

The social report of Third Sector Organizations and Social Enterprises

Cases of social and sustainability reports in Cooperative Firms and Third Sector Organizations

 

MODULE 2 - PROF. GIORGIA BONAGA 

Synergies and differences between social reporting and impact assessment.

The main social impact measurement models.

The evaluation process: phases, actions and tools.

Drivers and financial incentives for social impact assessment.

The government guidelines for assessing the social impact of the activities carried out by third sector entities.

Case studies and exercises.

Readings/Bibliography

MODULE 1 - PROF. MAURIZIO MARANO

1) Decreto del Ministro del lavoro del 5 marzo 2020 (pubblicata sulla G.U. del 18 aprile 2020): adozione della modulistica di bilancio degli enti del Terzo settore

2) Marano M., L'informativa socio-ambientale nella relazione sulla gestione. Uno studio su un campione di imprese cooperative, Aracne, Roma, 2018

3) Marano M., L'accountability cooperativa: il controllo istituzionale nelle cooperative mutualistiche. Il bilancio sociale, in Matacena A., "La cooperativa, impresa altera. Mission, Governance e Accountability", Franco Angeli, Milano, 2017, pp. 161-1944)

4) GRI Standards

5) Ministero del lavoro e delle politiche sociali, Decreto del 4 luglio 2019, Adozione delle Linee guida per la redazione del bilancio sociale degli enti del Terzo settore, pubblicato in Gazzetta Ufficiale Serie Generale n.186 del 09-08-2019

6) Altri materiali indicati o distribuiti durante il corso, caricati su Insegnamenti on line.

MODULE 2 – PROF. GIORGIA BONAGA

1) Bonaga G. (2017), Valutazione d’impatto: il valore delle imprese sociali, pp. 261-320. In Matacena A., "La cooperativa, impresa altera. Mission, Governance e Accountability", Franco Angeli, Milano, 2017.

2) DECRETO 23 luglio 2019. Linee guida per la realizzazione di sistemi di valutazione dell'impatto sociale delle attività svolte dagli enti del Terzo settore. (19A05601) (GU Serie Generale n.214 del 12-09-2019) https://www.gazzettaufficiale.it/eli/id/2019/09/12/19A05601/sg

Teaching methods

The program of the course will be presented in-depth in class. 

Case studies.

Seminars given by professionals.

Assessment methods

The valuation is based on a written exam and an oral exam

The structure of the exam is based on the following parts:

• written test, part I: 10 Multiple Choice Questions about Module 1
• written test, part II: 5 Multiple Choice Questions about Module 2 and an open question about module 2.
• oral exam about module 1

The correct answer to a Multiple Choice Question gives 1 points. There is a penalty for the wrong answer (-0,25)

The open question about module 2 has a value of up to 6 points.

The oral exam about module 1 has a value up to 11 points.

PLEASE NOTE: the indications reported concern both the tests in presence, and any remote tests that should be organized due to the health situation.

The course belongs to the integrated course “Economia sociale” also composed of the course of “Economia civile”. The weight of the vote obtained in each course is 50%.

Students are not allowed to use notes or books.

The final mark is expressed in the thirties.

The student is allowed to reject the mark obtained (greater than or equal to 18) only once.

For open questions, the criterias for evaluating the answers are the correctness of the contents, the completeness of the contents with respect to the question, the mastery of the lexicon; finally, where it is required by the question, the ability to argue and discuss critically. As there is no single evaluation criterion in use, it is not possible to indicate evaluation bands; in fact, the same assessment could result from the presence of errors (the loss of correctness, despite the completeness and appropriate use of terminology), as well as the lack of completeness and terminological errors (although the proposed contents are all correct). In the summary, a grade from 18 to 21 identifies sufficient proof, from 22 to 24 discreet, from 25 to 27 good, from 28 to 30 with excellent praise

 

Teaching tools

The teaching tools are

IN PRESENCE TEACHING

• projector
• blackboard

 

DISTANCE LEARNING

Applications made available by the University

IN BOTH CASES

• https://eol.unibo.it/

Office hours

See the website of Maurizio Marano

See the website of Giorgia Bonaga