Anno Accademico 2022/2023

  • Docente: Elena Sychenko
  • Crediti formativi: 6
  • SSD: IUS/07
  • Lingua di insegnamento: Inglese
  • Modalità didattica: Convenzionale - Lezioni in presenza
  • Campus: Forli
  • Corso: Laurea in Economia e commercio (cod. 9202)


Introduction. Determining the notions: CSR, due diligence and ESC compliance.

1. Why ESG?

1.1. The history of ILO standards and human rights.

1.2. The raise of public concern over responsible conduct of business: ILO MNE Declaration, OECD Guidelines, UN Business and Human rights principles and Sustainable development goals.

2. What is understood under Environmental, Social and Governance factors?

2.2. Climate change, waste management and pollution prevention

2.3. Forced labour

2.4. Labour standards and occupational health and safety

2.5. Internal controls, board governance and business ethics.

3. What does reporting mean, what are the types of reporting?

3.3 Compulsory and voluntary reporting. National laws on due diligence.

3.4. The EU Non-Financial Reporting Directive and a proposal for a Corporate Sustainability Reporting Directive (CSRD).

3.5. The engagement of international stock markets in the promotion of ESG compliance.

4. How to measure compliance? Who measures compliance?

4.1. The role of the Big Four accounting firms.

4.2. The EU Commission guidelines on non-financial reporting. The role of US Securities and Exchange Commission in ESG compliance.

4.3. Voluntary systems of certification and promotion of ESG compliance: ISO 26000, SA8000, Fair Wear, Better Work, Fairtrade.


Albitar, Khaldoon, et al. "ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms." International Journal of Accounting & Information Management (2020).

Alkaraan, Fadi, et al. "Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)." Technological Forecasting and Social Change 175 (2022): 121423.

Alston, Philip. "‘Core labour standards’ and the transformation of the international labour rights regime." European Journal of International Law 15.3 (2004): 457-521.

Baraibar-Diez, Elisa, and María D Odriozola. "CSR committees and their effect on ESG performance in UK, France, Germany, and Spain." Sustainability 11.18 (2019): 5077.

Bernd Waas, The “S” in ESG and international labour standards, International Journal of Disclosure and Governance (2021) 18:403–410

Folqué, Maria, Elena Escrig‐Olmedo, and Teresa Corzo Santamaría. "Sustainable development and financial system: Integrating ESG risks through sustainable investment strategies in a climate change context." Sustainable Development 29.5 (2021): 876-890.

Frey, Diane F. "Economic growth, full employment and decent work: The means and ends in SDG 8." The International Journal of Human Rights 21.8 (2017): 1164-1184.

Gillan, Stuart L., Andrew Koch, and Laura T. Starks. "Firms and social responsibility: A review of ESG and CSR research in corporate finance." Journal of Corporate Finance 66 (2021): 101889.

Liu, Tingting, et al. "Developing a Framework for Assessing the readiness of Entities in the construction Industry in Addressing Modern Slavery." Sustainable Production and Consumption (2022).

Pollman, Elizabeth. "Corporate Social Responsibility, ESG, and Compliance." Forthcoming, Cambridge Handbook of Compliance (D. Daniel Sokol & Benjamin van Rooij eds.), Loyola Law School, Los Angeles Legal Studies Research Paper 2019-35 (2019).

Servais, Jean-Michel. "International labour standards and corporate social responsibility." Confronting globalization (2005): 21-35.

Winegarden, Wayne. "Environmental, Social, and Governance (ESG) Investing: An Evaluation of the Evidence." Pacific Research Institute (2019).

Yeoh, Peter. Environmental, Social and Governance (ESG) Laws, Regulations and Practices in the Digital Era. Wolters Kluwer, 2022.

Metodi didattici

The course comprises 26 hours of lectures and 14 hours of practical classes. The students are involved in the class discussion during the lectures, practical classes will consist of group project work, participation in the debate and preparing the reports.

Modalità di verifica e valutazione dell'apprendimento

The final grade will be calculated in the following way:

  • 70% on the result of the written test (maximum 70 points)
  • 30% on class presentations and preparation for the practical classes (maximum 30 points, each practical task is worth 10 points maximum).

Strumenti a supporto della didattica

PPT presentations, reading material,films and videos proposed in the watch list sent to the students before the lectures and practical classes.

Orario di ricevimento

Consulta il sito web di Elena Sychenko


Sconfiggere la povertà Lavoro dignitoso e crescita economica Consumo e produzione responsabili Partnership per gli obiettivi

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