B8250 - REPORT DI SOSTENIBILITA'

Course contents

Course presentation and its usefulness in the professional context

1. CSR and sustainability. Conceptual foundations.

2. Social reporting in cooperatives

3. Voluntary sustainability reporting
   3.1 Standards and guidelines for social and sustainability reports: AA1000, GBS, GRI Standards 2021
   3.2 Integrated reporting according to the IIRC framework

4. Mandatory sustainability reporting
   4.1 The management report and the Accounting Modernisation Directive
   4.2 The CSRD and Legislative Decree 125/2024. The ESRS. The proposed Omnibus Directive.
   4.3 SMEs: companies not formally obliged but facing increasing disclosure requirements. The role of the VSME ESRS

5. Reporting in the social economy: the social report of third-sector entities and social enterprises

6. Company case study: preparing the social report in social cooperatives

Readings/Bibliography

1. GRI Standards 2021

2. D. lgs.125/2024

3. ESRS - UE Regolamento delegato del 31 luglio 2023

3.1. EFRAG - Implementation guidance 1

4. VSME ESRS

5. Ministero del lavoro e delle politiche sociali, Decreto del 4 luglio 2019, Adozione delle Linee guida per la redazione del bilancio sociale degli enti del Terzo settore, pubblicato in Gazzetta Ufficiale Serie Generale n.186 del 09-08-2019

Teaching methods

The program of the course will be presented in-depth in class.

Case studies.

Seminars given by professionals.

Assessment methods

The valuation is based on a written exam

The structure of the exam is based on the following parts:

• written test, part I: 4 Multiple Choice Questions
• written test, part II: two open questions
  

The correct answer to a Multiple Choice Question gives 1 points. There is a penalty for the wrong answer (-0,25)

Each open question has a value of up to 14 points.

Students are not allowed to use notes or books or any digital tool.

The final mark is expressed in the thirties.

PLEASE NOTE: the indications reported concern both the tests in presence, and any remote tests that should be organized due to the health situation.

The student is allowed to reject the mark obtained (greater than or equal to 18) only once.

For open questions, the criterias for evaluating the answers are

1. the correctness of the contents,
2. the completeness of the contents with respect to the question,
3. the clarity;
4. the mastery of the lexicon;
5. finally, where it is required by the question, the ability to argue and discuss critically.

As there is no single evaluation criterion in use, it is not possible to indicate evaluation bands; in fact, the same assessment could result from the presence of errors (the loss of correctness, despite the completeness and appropriate use of terminology), as well as the lack of completeness and terminological errors (although the proposed contents are all correct). In the summary, a grade from 18 to 21 identifies sufficient proof, from 22 to 24 discreet, from 25 to 27 good, from 28 to 30 with excellent praise

Teaching tools

projector

blackboard

virtuale.unibo.it

 

Office hours

See the website of Maurizio Marano