B1818 - SUSTAINABILITY REPORTING LABORATORY

Learning outcomes

At the end of the course students learn how companies may handle emerging threats and opportunities due to increased societal demand for more social and environmental commitment. After the introduction of the emerge of social and environmental accounting, the course focuses on the different sustainable reporting models (Global Reporting Initiative, Integrated Reporting and SDGs reporting) using case studies and selected best practices. Students develop the capability to pick the sustainability key performance indicators to monitor and disclose and also have the opportunity to improve their soft skills (e.g. teamworking) during in class activities.

Course contents

The key concepts of sustainability, corporate social responsibility and sustainable development 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 empirical and practice-oriented activities of the lab will focus on sustainability disclosure and ESG (environmental social and governance) 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.

Lastly, students will confront themselves with the identification of opportunities and challenges associated to the adoption of Circular Economy strategies and business models.

Readings/Bibliography

Teaching material will be provided by the teachers through VIRTUALE.

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 invited speakers when possible

Case-studies (lectures and critical evaluation)

Working groups and discussions focused on specific themes

Videos

Assessment methods

Non attending 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).

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

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

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