- Docente: Maria-Gabriella Baldarelli
- Credits: 3
- Language: English
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Rimini
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Corso:
Second cycle degree programme (LM) in
Service Management (cod. 6804)
Also valid for Second cycle degree programme (LM) in Tourism Economics and Management (cod. 6761)
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 measurement and reporting: key concepts
- Sustainability reporting: history, framework, and regulation
- The sustainability reporting process.
- European legislation on sustainability reporting: 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.
- Integrated Reporting framework.
- Introduction to accounting and reporting for social inclusion in tourism.
Readings/Bibliography
Baldarelli MG, Cardillo E., Idowu, S. O. (eds). Accounting and Accountability for Social Inclusion, Springer, 2026.
Lecture notes, scientific articles, and seminar materials
Teaching methods
Lectures, workshops, seminars, and group work
Assessment methods
The exam consists of an in-person oral exam.
The exam consists of 3/5 questions and a PowerPoint presentation on the results of the group work.
The exam is designed to assess the skills and critical abilities developed by students in the field of sustainability reporting.
Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules.
The final grade also includes incentive points for group work and educational workshops.
The maximum score is 30 points, and the minimum passing score is 18/30.
The evaluation process will take into account: <18 insufficient; 18-23 sufficient; 24-27 good; 28-30 excellent; 30 and excellent honors.
Teaching tools
Slides, teaching cases, videos that require computer and video projector.
Links to further information
https://virtuale.unibo.it/ ; https://www.unibo.it/sitoweb/maria.baldarelli/didattica
Office hours
See the website of Maria-Gabriella Baldarelli
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.