98689 - BILANCIO DI SOSTENIBILITA'

Learning outcomes

The course aims to provide students with knowledge regarding the preparation and interpretation of sustainability reports, integrated reports, and other documents used to communicate the non-financial performance (ESG) of companies and non-profit organizations. Students will also develop the ability to assess the quality of these documents and prepare them in compliance with the European Union standards.

Course contents

The course addresses the theoretical and regulatory foundations of sustainability reporting, with reference to the main European and international standards (including GRI Standards and ESRS). It explores the purposes of sustainability reporting, the role of disclosure in responsible business management, and the links between non-financial information and ESG strategies. Part of the course is dedicated to the ethical framing of corporate sustainability, also through the introduction of theoretical models. Real-world business cases will be examined to develop students’ critical skills in reading, evaluating, and drafting sustainability reports. The course also includes a comparison with alternative approaches to measuring and communicating impact, such as impact assessment models and the B Corp certification framework.

Readings/Bibliography

The list of selected readings will be provided in class.

Note: Supplementary materials, slides, cases, articles, and reports indicated on the course website are to be considered an integral part of the syllabus.

Teaching methods

The course program is deepened through mixed method:

Lectures with examples and cases;
A classroom exercise;
Company testimonials;
A guest lecture.

The slides will be uploaded after each lesson and are for the exclusive use of students

Assessment methods

Written Exam

Scored on a scale of thirty.

The written examination aims to assess theoretical knowledge and the ability for critical analysis of the topics covered during the lectures (cf. ILO - Intended Learning Outcomes). The exam will consist of multiple-choice questions, open-ended questions. The entire syllabus will be subject to examination.

Teaching tools

PPT slides

Cases

Videos

Pdf files

Office hours

See the website of Magalì Fia