International Teaching | NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
International Teaching NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
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Lessons Timetable
cod. 0222100134
NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
| 0222100134 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2022/2023 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| THE COURSE AIMS TO FOSTER IN STUDENTS DEVELOPING A SOUND KNOWLEDGE OF THE PRINCIPLES OF OPERATION OF ENTERPRISES REPORTING. PARTICULAR ATTENTION WILL BE PAID TO THE NEW FORMS OF VOLUNTARY REPORTING BY ANALYZING THE TOOLS THROUGH WHICH COMPANIES COMMUNICATE THE RESULTS OF THEIR ACTIVITIES IN AN INTEGRATED MANNER. |
| Prerequisites | |
|---|---|
| THE STUDENT MUST HAVE ACQUIRED NOTIONS OF GENERAL ACCOUNTING, ANALYTICAL ACCOUNTING AND FINANCIAL REPORTING DURING THEIR STUDIES |
| Contents | |
|---|---|
| THE ROLE OF ECONOMIC-FINANCIAL REPORTING (2 HOURS) THE CORNERSTONE OF ECONOMIC-COMPANY INFORMATION: THE FINANCIAL STATEMENTS (2 HOURS) FINANCIAL STATEMENTS ACCORDING TO NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS (4 HOURS) OTHER CORPORATE INFORMATION TOOLS: SOCIAL REPORT AND SUSTAINABILITY REPORT (6 HOURS OF LESSONS, 6 HOURS OF CASE STUDY ANALYSIS) THE D. LGS. 254/2016 AND NON-FINANCIAL INFORMATION (2 HOURS OF LESSONS, 2 HOURS OF CASE STUDY ANALYSIS) THE ROLE OF SUSTAINABILITY REPORTING (2 HOURS) MODELS OF REFERENCE AT INTERNATIONAL AND NATIONAL LEVEL (6 HOURS) INTEGRATED REPORTING (8 HOURS OF LESSONS, 8 HOURS OF CASE STUDY ANALYSIS) THE INTEGRATED REPORTING AND THE SUSTAINABLE DEVELOPMENT GOALS (6 HOURS OF LESSONS, 4 HOURS OF CASE STUDY ANALYSIS) |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 HOURS INCLUDING BOTH LECTURES AND CASE STUDY ANALYSIS (12 CFU). IN PARTICULAR, 40 HOURS ARE DEVOTED TO THEORETICAL LECTURES AND 20 HOURS TO CASE STUDY ANALYSIS. THE THEORETICAL LECTURES WILL BE ENRICHED BY PRESENTATIONS OFFERED BY MANAGERS AND PROFESSIONALS. |
| Verification of learning | |
|---|---|
| THE ACHIEVEMENT OF THE COURSE’S OBJECTIVES IS CERTIFIED BY PASSING AN ORAL TEST WHICH WILL TAKE PLACE ACCORDING TO THE CALENDAR PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. FINAL GRADE IS EXPRESSED IN 30°. THE MINIMUM GRADE IS 18/30. IN GENERAL, THE ORAL TEST CONSISTS OF A DISCUSSION CONCERNING THE DIFFERENT THEORETICAL TOPICS AND AIMS BOTH TO ASCERTAIN THE ACQUIRED KNOWLEDGE AND UNDERSTANDING AND TO VERIFY THE ABILITY TO DISCUSS BY EMPLOYING THE APPROPRIATE TECHNICAL TERMINOLOGY AS WELL AS THE CAPACITY TO ORGANISE THE DISCOURSE WITH A SATISFACTORY DEGREE OF AUTONOMY. |
| Texts | |
|---|---|
| MAIN BOOK: - MIO, C. (ED.). (2016). INTEGRATED REPORTING: A NEW ACCOUNTING DISCLOSURE. SPRINGER. ADDITIONAL BOOKS (OPTIONAL): - BUSCO, C., GRANÀ, F., & IZZO, M. F. (2018). SUSTAINABLE DEVELOPMENT GOALS AND INTEGRATED REPORTING. ROUTLEDGE. - KATSIKAS, E., ROSSI, F. M., & ORELLI, R. L. (2016). TOWARDS INTEGRATED REPORTING: ACCOUNTING CHANGE IN THE PUBLIC SECTOR. SPRINGER. - THE INTERNATIONAL |
| More Information | |
|---|---|
| POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE WEBSITE OF THE TEACHER. |
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