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75586 - ENVIRONMENTAL AUDITING AND CORPORATE SOCIAL RESPONSIBILITY

Anno Accademico 2019/2020

                
                        Docente:
                        Maria-Gabriella Baldarelli
                    
                        Crediti formativi:
                        6
                    
                        SSD:
                        SECS-P/07
                    
                        Lingua di insegnamento:
                        Inglese
                    
                        Modalità didattica:
                        Convenzionale - Lezioni in presenza
                        
                            Campus:
                            Rimini
                        
                            Corso:
                            Laurea Magistrale in
                            Resource economics and sustainable development / economia delle risorse e dello sviluppo sostenibile (cod. 8839)

                            Risorse didattiche su Virtuale

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 organizations 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.