- Docente: Maria-Gabriella Baldarelli
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Economics and management of Tourism (cod. 0912)
Learning outcomes
At the end of the course the student have knowledge of CSR and Social, ethical and environmental accounting a reporting procedures and instruments
Course contents
The tourist system and responsible tourism
Social, ethical and environmental accounting: first notions
The cultural context where they need SEAR
Social and sustainable Accounting and reporting
Different models of SEAR
Social and environmental indicators
Internal information system toward a environmental information system
Some cases and exercices
Readings/Bibliography
Issues for students.
Gianfranco Rusconi, Il bilancio sociale, Ediesse, Milano, 2006( I Parte)
Ppers on line: Libro Verde 2001; Rapporto Brundtland; Ethical code for tourism; Global Reporting Initiative( 3)
M.G. Baldarelli, CIVIL ECONOMY, DEMOCRACY , TRANSPARENCY AND SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH ROLE: SOME REFLECTIONS IN THEORY AND IN PRACTICE DERIVING FROM 2ND CSEAR CONFERENCE-ITALY, Milano, McGraw- Hill, 2010, pp. 420. ISBN: 978-88-386-7236-1
Teaching methods
Frontal lessons and working groups
Assessment methods
written exam
Teaching tools
frontal lessons and teaching cases
Office hours
See the website of Maria-Gabriella Baldarelli