C7741 - ACCOUNTING AND ACCOUNTABILITY FOR INCLUSIVE TOURISM

Learning outcomes

The course aims at presenting corporate social, environmental and sustainability accounting and accountability for inclusion in Tourism. Corporate social responsibility is considered through the perspective of social accounting and reporting as social innovation contribution by measuring the social, environmental, for inclusive activities of tourist firms. Moreover, the course has the objective to develop the accounting culture of sustainable development by analyzing the relationships between corporate social responsibility and accountability in tourism.

Course contents

-Introduction to accounting and accountability for social inclusion in tourism

- Social inclusion in Heritage and art: Key Concepts

- Social inclusion and Corporate Social Responibility relationships

- How to measure and to account for social inclusioni in tourism

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

- Some models to report about social inclusion: The Global Reporting Initiative (GRI); European Sustainability Reporting Standards (ESRS) and Integrated Reporting Framework

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. 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. The exam consists of the oral exam.

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

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

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