Scheda insegnamento


L'insegnamento contribuisce al perseguimento degli Obiettivi di Sviluppo Sostenibile dell'Agenda 2030 dell'ONU.

Sconfiggere la povertà Energia pulita e accessibile Ridurre le disuguaglianze Lotta contro il cambiamento climatico

Anno Accademico 2019/2020

Conoscenze e abilità da conseguire

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.


Per favore si veda la versione in lingua inglese/please see english vertion


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

Teaching notes on line

Metodi didattici

Per favore si veda la versione in lingua inglese/please see english vertion

Modalità di verifica dell'apprendimento

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Strumenti a supporto della didattica

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Link ad altre eventuali informazioni


Orario di ricevimento

Consulta il sito web di Maria-Gabriella Baldarelli