98579 - SUSTAINABILITY AND SOCIAL REPORTING

Learning outcomes

This course aims to present social accounting and reporting tools for measuring the social, environmental and sustainable impact of companies on the environment. At the end of this course, students are able to identify and critically assess companies’ commitment to sustainable development. In addition, students will be able to describe/use different accountability models.

Course contents

The course content starts with the provision of key concepts and the theoretical basis necessary for understanding and implementing the concepts of corporate social responsibility, sustainability and its multifaced dimensions related to economic, social, environmental and ethical aspects.

Theoretical constructs and main theories on which the concept of sustainability is grounded will be analyzed (e.g. stakeholder theory, business ethics, humanistic management).

Institutional pressures and other factors that favor the adoption of sustainability by corporations will be investigated. Norms and soft regulations operating at the national and international level that foster sustainable development will be considered (the 2030 UN Agenda and its 17 Sustainable Development Goals, the European Action Plan, the European Taxonomy included in the EU Regulation 2020/825, the Non Financial Reporting directive 2014/95/EU and the CSR directive 2022/2464).

Concepts of sustainability and corporate social responsibility will be analyzed in the context of for profit, not for profit companies (e.g. third sector), private and public companies, as well as benefit corporations.

The second part of the course will focus on sustainability disclosure and reporting practices.

The main international accountability standards (e.g. GRI standard of the Global Reporting initiative, IIRC framework for integrated reporting, ESRS- European reporting standards as issued by EFRAG) and reporting tools (e.g. sustainability report, integrated report, non-financial declarations) will be analyzed and compared.

The course is organized in two modules under the responsibility of two different teachers.

Prof. Selena Aureli is the teacher for the first module.

Prof. Andrea Caccialanza is the teacher for the second module.

 

Details will be provided on the first day of class

Readings/Bibliography

The text book for the class is:

Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability accounting and accountability. Routledge.

Teaching material (ppt slides and papers) will be provided by the teachers through VIRTUALE.

Additional suggested readings (books and articles) will be communicated during the first day of class

Teaching methods

Traditional class lectures

Flipped classrom where homeworks anticipated in class discussion (students encounter information before class through videos or readings to free up class time for activities that involve higher order thinking)

Seminars (with the parcitipation of CSR and sustainability managers/officers) when possible

Case-studies (lectures and critical evaluation)

Working groups and discussions focused on specific themes

Videos

 

Assessment methods

Students are assessed based on a written exam made by multiple choice questions and open questions. the written exam is computer based and organized in the Campus computer lab.The exam is designed to assess the knowledge of students and their ability to use the concepts to solve problems.

Students have to enrol to the exam through Almaesami (this is compulsory).

The final written exam will be held in a computer lab, in front of a pc. Students do not have to bring their laptopc

Students will pass the exam with a grade of at least 18 out of 30. The following structure indicates the range of possible grandes:

< 18: insufficient (not passed)

18-23: sufficient

24-27: good

28-30: very good

30 cum laude: excellent

A different assessment method can be scheduled for attending students that will partecipate to in class activities

Teaching tools

https://virtuale.unibo.it

Possibility to use a MOOC: massive online open course on sustainability and integrated reporting

Office hours

See the website of Selena Aureli

See the website of Andrea Caccialanza