75586 - Environmental Auditing and Corporate Social Responsibility

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

No poverty Affordable and clean energy Reduced inequalities Climate Action

Academic Year 2018/2019

Learning outcomes

This Environmental Auditing and CSR course focuses on the relationship between accounting and sustainability from an international and multidisciplinary perspective. More specifically, the course aims to have students appreciate the way theory, regulation and practice contribute to align financial performance and environmental, social and governance indicators (E.S.G.). According to this purpose, the course presents tools comprising a systematic, documented, periodic and objective evaluation of the performance of the organization, management system and processes designed to protect the environment with the aim of: (1) facilitating management control of practices which may have impact on the environment, (2) assessing compliance with company policies; and 3) the systematic examination of the interaction between any business operation and its surrounding. This course aims to: - To encourage a general understanding of Principles and Standards for Environmental Management Systems; - To comprehend the role of information, accounting and reporting in the interaction between business and society; - To reflect on the link between financial and sustainability performance driven by an organization’s strategy; - To highlight outstanding best practices and imagine new tools/processes that might have an impact in the future of the accounting practice and or/research.

Course contents

1-New Challenges for the enterprise in the age of “sustainable modernity” : The subject we are dealing with: MGA model of the enterprise ;  Emerging threats and opportunities for the enterprise in the era of sustainable modernity ;Some orientations to reply to sustainable modernity  ; Eco-entrepreneurship– a strong promise for safe environment ;How is the scheme of analysis of enterprises involving sustainability changing?

2-Environmental accounting: conceptual framework:

Emergence of Environmental Accounting and Reporting ;Environmental accounting and social accounting relationships

3-Measurement and Communication of Environmental variable:Environmental accounting tools: meaning and classification; Environmental costs: meaning, measurement and classification; Environmental accountability: an overview of meaning and models

 4-Toward the future perspectives of integrated measurement and communication: The IR: Integrated report and integrated reporting;The theoretical framework: financial and non-financial information; premises, origins and strengths of Integrated Reporting;The IIRC vision of Integrated Reporting 

5-Case-studies and best practices


Maria-Gabriella Baldarelli, Mara Del Baldo, Ninel Nesheva-Kiosseva , Environmental Accounting and Reporting: Theory and Practice, Springer, 2017.

Teaching notes on line

Teaching methods

Frontal lectures; seminars, case studies analysis and workshops

Assessment methods

The exam is oral examination (90% of the final mark).

 Working in groups on teaching cases ( during class and at the end of the course (10% of the final mark).

The exam has to be completed in the same date. Registration for the exam is compulsory, and students have to register through AlmaEsami according to the general rules of the School of Economics, Management and Statistics.

 Exam is composed of 3 or 4 open questions

The mark is out of 30 points, and the minimum required to pass is 18 / 30.

Teaching tools

Slides, teaching cases study ( on line) and problem solving groups

Links to further information


Office hours

See the website of Maria-Gabriella Baldarelli