B0961 - ESG Compliance

Learning outcomes

At the end of the course, the student will acquire a deep understanding of the conceptual, historical, and regulatory foundations of ESG compliance. They will be able to analyze and interpret the European "hard law" regulatory framework, including the CSRD Directive, the Taxonomy Regulation, and the SFDR, with particular attention to the double materiality principle. The student will develop practical skills in applying environmental due diligence (waste management, circular economy, renewable energy), social due diligence (human rights and supply chain), and governance (231 Models, anti-corruption). They will also be able to evaluate voluntary tools such as certifications (B Corp, ISO 14001, SA8000) and sustainable finance instruments. The final objective is to enable the student to design and communicate a "sustainable by design" business model, strategically integrating ESG principles.

Course contents

The course program is divided into 13 lessons. Lessons 1-2: Introduction to ESG and the Global Compliance Framework (Part 1). Lessons 3-4: "Hard Law" - The European regulatory revolution (CSRD, Taxonomy, SFDR). Lessons 5-7: Environmental due diligence in practice (ESRS E1, E2, E4, E5), covering waste management, circular economy, renewable energy, and remediation of contaminated sites. Lesson 8: Written exemption and working groups progress. Lessons 9-10: The governance of sustainability (ESRS G1 and Leg. Decree 231/2001). Lesson 11: Social due diligence and human rights (ESRS S1, S2, S3, S4). Lesson 12: Beyond reporting - Certifications and Sustainable Finance. Lesson 13: Presentation of Group Work (Final Workshop).

Readings/Bibliography

Suggested textbook: «Principles of ESG compliance”, S. Sassone - Amazon Kindle Publishing, 1st Edition, to be published around the very beginning of November 2025. The study program, referring to the suggested volume, will be communicated once the volume is published. The teaching material consists of: a) suggested textbook; b) brief notes - and to be considered as such - posted into the reserved area - subsequently to the lessons; c) whatever is illustrated in class. The transmission of the slides is not foreseen.

Teaching methods

Teaching methods include lectures aimed at building the theoretical and regulatory framework, supplemented by the analysis of practical cases. A significant interactive component is planned through the formation of working groups for the development of a final project work. The course concludes with a practical workshop aimed at designing an ESG-compliant business model and presenting the group projects.

Assessment methods

The final grade is composed of a score for the written tests (max 25 points) and a score for the final paper (max 5 points). A midterm written test (exemption) is scheduled during lesson 8 (2 hours, 4 open-ended questions, 5 closed-ended questions). Students who achieve a passing grade (>=18) will access a reduced final exam (1 hour, 1 open-ended question, 2 closed-ended questions) only on the topics from the second half of the course; the final written grade will be the average of the two tests. Students with a failing grade (<18) or who are absent will take the full final exam (2 hours, 5 open-ended questions, 7 closed-ended questions) on the entire program. The final paper (group or individual work) can add up to 5 points. Group work includes a presentation on December 15 (lesson 13). The evaluation of the paper is always individual. The final written exam sessions are: 1st Session Friday 19 December 2025; 2nd Session Friday 16 January 2026.

Teaching tools

Students will have access to brief notes posted in the reserved area of the teaching platform. The professor is available for clarifications and further discussions via appointments at the designated Department facilities, appointments via streaming (online meeting), email (info@stefanosassone.it, cc'ing stefano.sassone@unibo.it), and at the end of the lectures.

Office hours

See the website of Stefano Sassone