International Teaching | NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
International Teaching NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
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cod. SA22100025
NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
| SA22100025 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2025/2026 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2025 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| GENERAL OBJECTIVE THIS COURSE AIMS TO EQUIP STUDENTS WITH A SOLID FOUNDATION IN THE PRINCIPLES AND PRACTICES OF NON-FINANCIAL REPORTING SYSTEMS IN BUSINESS CONTEXTS. KNOWLEDGE AND UNDERSTANDING STUDENTS WILL GAIN COMPREHENSIVE KNOWLEDGE OF THE METHODOLOGIES AND FRAMEWORKS FOR DEVELOPING NON-FINANCIAL AND INTEGRATED REPORTING MODELS APPLICABLE TO PRIVATE COMPANIES, PUBLIC ADMINISTRATIONS, AND HYBRID ORGANIZATIONS. SPECIAL EMPHASIS WILL BE PLACED ON THE DESIGN AND INTERPRETATION OF SUSTAINABILITY REPORTS (CSR AND ESG), AS WELL AS ON INTERNATIONAL REGULATORY FRAMEWORKS. THE COURSE WILL ALSO INTRODUCE TECHNIQUES FOR BUILDING NON-FINANCIAL INDICATORS TO ASSESS THE ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) IMPACT OF CORPORATE ACTIVITIES. APPLYING KNOWLEDGE AND UNDERSTANDING UPON COMPLETION OF THE COURSE, STUDENTS WILL BE ABLE TO AUTONOMOUSLY PREPARE AND INTERPRET CSR AND ESG REPORTING MODELS, ADAPTING THEM TO VARIOUS INDUSTRIAL SECTORS AND ORGANIZATIONAL TYPES. CONTRIBUTION TO PROGRAM LEARNING OUTCOMES INDEPENDENT JUDGMENT STUDENTS WILL DEVELOP THE ABILITY TO: •COORDINATE, GUIDE, AND MOTIVATE ORGANIZATIONAL TEAMS; •IDENTIFY AND SOLVE COMPLEX PROBLEMS AND MAKE INFORMED DECISIONS; •ASSESS ORGANIZATIONAL PROCESSES RELATED TO FORMATION, OPERATION, AND SUSTAINABLE TRANSFORMATION; •PRODUCE EVALUATIONS AND REPORTS BASED ON LIMITED OR INCOMPLETE INFORMATION. COMMUNICATION SKILLS STUDENTS WILL BE ABLE TO: •COMMUNICATE EFFECTIVELY IN ENGLISH; •USE DIGITAL TOOLS FOR PROFESSIONAL COMMUNICATION; •CONVEY IDEAS, CHALLENGES, AND SOLUTIONS CLEARLY AND EFFECTIVELY; •INTERACT CONSTRUCTIVELY WITH VARIOUS STAKEHOLDERS. LEARNING SKILLS STUDENTS WILL BE EQUIPPED TO: •CONTINUOUSLY UPDATE AND EXPAND THEIR KNOWLEDGE INDEPENDENTLY; •ASSESS OPPORTUNITIES FOR FURTHER ACADEMIC OR PROFESSIONAL TRAINING BOTH WITHIN AND BEYOND THE UNIVERSITY SETTING. |
| Prerequisites | |
|---|---|
| STUDENTS ARE EXPECTED TO HAVE PRIOR KNOWLEDGE OF FINANCIAL ACCOUNTING, MANAGERIAL (COST) ACCOUNTING, AND FINANCIAL REPORTING ACQUIRED DURING THEIR PREVIOUS STUDIES. |
| Contents | |
|---|---|
| THE ROLE OF ECONOMIC-FINANCIAL REPORTING (2 HOURS) THE CORE OF CORPORATE ECONOMIC INFORMATION: THE FINANCIAL STATEMENTS (2 HOURS) OTHER CORPORATE REPORTING TOOLS: SOCIAL REPORT, SUSTAINABILITY REPORT, AND INTELLECTUAL CAPITAL STATEMENT (10 HOURS OF LECTURES, 6 HOURS OF CASE STUDY ANALYSIS) LEGISLATIVE DECREE 254/2016 AND NON-FINANCIAL DISCLOSURE (2 HOURS OF LECTURES, 2 HOURS OF CASE STUDY ANALYSIS) THE ROLE OF SUSTAINABILITY REPORTING (2 HOURS) INTERNATIONAL AND NATIONAL REFERENCE MODELS (6 HOURS) INTEGRATED REPORTING (8 HOURS OF LECTURES, 8 HOURS OF CASE STUDY ANALYSIS) THE INTEGRATED REPORTING AND THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) (6 HOURS OF LECTURES, 4 HOURS OF CASE STUDY ANALYSIS) |
| Teaching Methods | |
|---|---|
| THE COURSE INCLUDES 60 HOURS OF INSTRUCTION (CORRESPONDING TO 12 ECTS CREDITS), DIVIDED INTO 40 HOURS OF LECTURES AND 20 HOURS DEDICATED TO THE DEVELOPMENT AND PRESENTATION OF CASE STUDIES. THE LECTURES WILL ALSO FEATURE GUEST SPEAKERS FROM THE BUSINESS SECTOR, NONPROFIT ORGANIZATIONS, AND PUBLIC INSTITUTIONS. THE TEACHING APPROACH EMPHASIZES ACTIVE STUDENT PARTICIPATION IN CLASS DISCUSSIONS AND PLACES PARTICULAR FOCUS ON THE DEVELOPMENT OF CRITICAL THINKING. |
| Verification of learning | |
|---|---|
| ASSESSMENT AND GRADING CRITERIA THE ACHIEVEMENT OF THE COURSE OBJECTIVES IS CERTIFIED THROUGH THE SUCCESSFUL COMPLETION OF AN EXAM, GRADED ON A 30-POINT SCALE. THE EXAM CONSISTS OF: •THE DEVELOPMENT OF A LONG ESSAY, •THE PRESENTATION OF DISCUSSION PAPERS, AND •THE PRESENTATION OF A BUSINESS CASE. THIS COMBINATION OF ASSESSMENTS IS DESIGNED TO EVALUATE BOTH THE LEVEL OF KNOWLEDGE AND UNDERSTANDING ACQUIRED BY THE STUDENT, AS WELL AS THEIR ABILITY TO COMMUNICATE EFFECTIVELY USING APPROPRIATE TERMINOLOGY, AND TO DEMONSTRATE INDEPENDENT ORGANIZATION AND CRITICAL ANALYSIS OF THE TOPICS COVERED. THE EXAM IS PASSED WITH A MINIMUM GRADE OF 18/30. •THE MINIMUM GRADE (18/30) IS AWARDED WHEN THE STUDENT SHOWS FRAGMENTED KNOWLEDGE OF THE THEORETICAL CONTENT AND ONLY LIMITED ABILITY TO APPLY IT WITHIN THE CONTEXT OF STUDY. •THE MAXIMUM GRADE (30/30) IS AWARDED WHEN THE STUDENT DEMONSTRATES A COMPLETE AND IN-DEPTH UNDERSTANDINGOF THE RELEVANT THEORIES AND TOOLS, ALONG WITH A STRONG ABILITY TO APPLY THEM APPROPRIATELY WITHIN THE CONTEXT PROPOSED BY THE INSTRUCTOR. •HONORS ("CUM LAUDE") MAY BE AWARDED WHEN THE STUDENT SHOWS EXCELLENT MASTERY OF THEORIES AND TOOLS, OUTSTANDING COMMAND OF LANGUAGE, AND THE ABILITY TO DEVELOP INDEPENDENT, ORIGINAL INSIGHTS, EVEN IN CONTEXTS BEYOND THOSE INTRODUCED BY THE INSTRUCTOR. |
| Texts | |
|---|---|
BUSCO, C., GRANÀ, F., & IZZO, M. F. (2018). SUSTAINABLE DEVELOPMENT GOALS AND INTEGRATED REPORTING. ROUTLEDGE. |
| More Information | |
|---|---|
| SLIDES, PAPERS, AND OTHER MATERIALS WILL BE MADE AVAILABLE ON THE DEDICATED TEAMS GROUP FOR THE COURSE. |
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