B1818 - SUSTAINABILITY REPORTING LABORATORY

Academic Year 2025/2026

  • Moduli: Maria-Gabriella Baldarelli (Modulo 1) Paola Canestrini (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Rimini
  • Corso: Second cycle degree programme (LM) in Service Management (cod. 5943)

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

Introduction to Sustainability and Sustainability Accounting

- Sustainability Accounting: Key Concepts

- Sustainability Reporting: History, Framework, and Regulation

- The Sustainability Reporting Process

- European Sustainability Reporting Regulations: From the NFRD to the CSRD

- The Global Reporting Initiative (GRI): Principles and Content

- European Sustainability Reporting Standards (ESRS)

- EU Taxonomy on Sustainable Activities

- ISSB: International Standards on Sustainability Reporting

Readings/Bibliography

Baldarelli MG, Cardillo E., Idowu, S. O. (eds). Accounting and Accountability for Social Inclusion, Springer, 2025 (on publishing)

Teaching notes and Seminar material

Teaching methods

Lectures, seminar and work in groups

Assessment methods

The exam consist of oral exam devided in two mid-terms. The exam consists of: 2/3 questions and ppt presentation about the result of works in group.

The exam is aimed at assessing the critical skills and abilities developed by students with regard to Sustainability Reporting. The exam consists of the oral exam.

Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules.

FINAL MARK: arithmetic mean of the final evaluation of the two mid term exams (with normal rounding) (+ incentive points for the works in group)

There are incentives for group work during the lesson period

Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules

The maximum score is 30 points, and the minimum required to pass the exam is 18/30.

The evaluation process will consider:

<18 insufficient
• • 18-23 sufficient
• • 24-27 good
• • 28-30 excellent
• • 30 and excellent praise


FINAL VOTE: arithmetic mean of the final evaluation of the two mid term exams (with normal rounding) (+ incentive points)

Teaching tools

Slides and teaching material

Links to further information

https://www.unibo.it/sitoweb/maria.baldarelli/didattica

Office hours

See the website of Maria-Gabriella Baldarelli

See the website of Paola Canestrini