75586 - Environmental Auditing and Corporate Social Responsibility

Learning outcomes

This Environmental Auditing and CSR course focuses on the relationship between accounting and sustainability from an international and multidisciplinary perspective. More specifically, the course aims to have students appreciate the way theory, regulation and practice contribute to align financial performance and environmental, social and governance indicators (E.S.G.). According to this purpose, the course presents tools comprising a systematic, documented, periodic and objective evaluation of the performance of the organization, management system and processes designed to protect the environment with the aim of: (1) facilitating management control of practices which may have impact on the environment, (2) assessing compliance with company policies; and 3) the systematic examination of the interaction between any business operation and its surrounding. This course aims to: - To encourage a general understanding of Principles and Standards for Environmental Management Systems; - To comprehend the role of information, accounting and reporting in the interaction between business and society; - To reflect on the link between financial and sustainability performance driven by an organization’s strategy; - To highlight outstanding best practices and imagine new tools/processes that might have an impact in the future of the accounting practice and or/research.

Course contents

ENVIRONMENTAL MONITORING SYSTEMS and LIFE CYCLE ASSESSMENT:  - monitoring and reporting on sustainability performances; review current sustainability reports; Global Reporting Initiative; - ISO 14000 series; the EMAS system;  EPD of products. Focus on Life Cycle Assessmenof products and services as a tool for EMS.   Focus is given to the understanding on environmental impacts and to the description of process flow diagrams to describa, manage and control production units. CORPORATE SOCIAL RESPONSIBILITY: including sustainability targets and objectives in performance evaluation. GRI reporting standards.  FOCUS ON WASTE MANAGEMENT: LCA of integrated solid waste managmeent systems.

Readings/Bibliography

WRAP UK 2013 "Your guide to Environmental Management Systems"ISO Standards briefs.  GRI briefs.

Teaching methods

On groungd.  Experts presentations on selected topics

Assessment methods

Intermediate written test. Intermediate group work for the assessmentof sustainability reports. Final written exam followed by an oral explanaiton.

Teaching tools

Blackboard and power point presentations

Links to further information

http://www.riskandsolutions.eu/?lang=en_us

Office hours

See the website of Simonetta Tunesi