Gaetano MATONTI | NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
Gaetano MATONTI NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
cod. 0222100134
NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
| 0222100134 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Exam | Date | Session | |
|---|---|---|---|
| REVELLINO | 10/12/2024 - 10:00 | SESSIONE ORDINARIA | |
| REVELLINO | 10/12/2024 - 10:00 | SESSIONE DI RECUPERO |
| Objectives | |
|---|---|
| GENERAL OBJECTIVE THE COURSE AIMS TO FOSTER IN STUDENTS THE DEVELOPMENT OF SOUND KNOWLEDGE OF THE PRINCIPLES OF NON-FINANCIAL CORPORATE REPORTING. KNOWLEDGE AND UNDERSTANDING THE COURSE AIMS TO PROVIDE A KNOWLEDGE OF THE RULES FOR THE CONSTRUCTION OF NON-FINANCIAL AND INTEGRATED REPORTING MODELS OF ENTERPRISES, PUBLIC ADMINISTRATIONS AND JOINT VENTURES. PARTICULAR ATTENTION WILL BE PAID TO THE CONSTRUCTION AND INTERPRETATION OF SUSTAINABILITY REPORTING (CSR AND ESG) AND INTERNATIONAL REGULATORY FRAMEWORKS. THE TEACHING ALSO AIMS TO REPRESENT THE TECHNIQUES FOR THE CONSTRUCTION OF NON-FINANCIAL INDICATORS THAT ALLOW THE ASSESSMENT OF THE ENVIRONMENTAL, SOCIAL AND GOVERNANCE IMPACT OF BUSINESS ACTIVITIES. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING THE STUDENT WILL BE ABLE TO INDEPENDENTLY PREPARE AND INTERPRET CSR AND ESG REPORTING MODELS, WITH REFERENCE TO VARIOUS INDUSTRIAL SECTORS AND DIFFERENT TYPES OF COMPANIES. INDEPENDENCE OF JUDGMENT THE STUDENT WILL BE ABLE TO: - COORDINATE, DIRECT AND MOTIVATE; - SOLVE PROBLEMS AND MAKE DECISIONS; - ASSESS THE DYNAMICS OF TRAINING, OPERATION AND SUSTAINABLE CHANGE OF THE COMPANY; - FORMULATE REPORTS AND ASSESSMENTS ON THE BASIS OF LIMITED OR INCOMPLETE INFORMATION COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO: - COMMUNICATE IN ENGLISH - COMMUNICATE USING COMPUTER TOOLS; - TRANSMIT IDEAS, PROBLEMS AND SOLUTIONS; - COMMUNICATE WITH STAKEHOLDERS. LEARNING ABILITY THE STUDENT WILL BE ABLE TO: - PROCEED INDEPENDENTLY IN UPDATING KNOWLEDGE; - EVALUATE THE CONTINUATION OF YOUR EDUCATION IN THE UNIVERSITY AND OTHERS. |
| Prerequisites | |
|---|---|
| NONE |
| Contents | |
|---|---|
| OUTLINE OF THE ANNUAL FINANCIAL STATEMENTS (4 HOURS). CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD), DIRECTIVE 2022/2464 (4 HOURS). SOCIAL AND SUSTAINABILITY REPORTING (6 HOURS LECTURE, 6 HOURS CASE STUDY ANALYSIS). SUSTAINABILITY REPORTING IN PUBLIC ADMINISTRATIONS: A EUROPEAN COMPARISON (12 HOURS). THE ROLE OF SUSTAINABILITY REPORTING (4 HOURS). INTERNATIONAL AND NATIONAL REFERENCE MODELS (6 HOURS) INTEGRATED REPORTING (4 HOURS LECTURE, 2 HOURS CASE STUDY ANALYSIS) ENVIRONMENTAL, SOCIAL, AND GOVERNANCE REPORTING IN EUROPE (8 HOURS LECTURE, 4 HOURS CASE STUDY ANALYSIS). |
| Teaching Methods | |
|---|---|
| THE COURSE COMPRISES 60 HOURS OF LECTURES AND CASE STUDIES, WHICH ARE WORTH 12 CREDITS. IN PARTICULAR, THERE ARE 40 HOURS OF LECTURES (8 CREDITS) AND 20 HOURS OF ELABORATION AND PRESENTATION OF CASE STUDIES (4 CREDITS). FURTHERMORE, THE LECTURES WILL INCLUDE THE TESTIMONY OF REPRESENTATIVES FROM THE BUSINESS, NON-PROFIT, AND PUBLIC SECTORS. ATTENDANCE AT THE COURSE IS NOT MANDATORY. |
| Verification of learning | |
|---|---|
| ATTAINMENT OF THE TEACHING OBJECTIVES IS CERTIFIED BY PASSING A 20-MINUTE EXAMINATION WITH A GRADE IN THIRTIETHS. THE EXAMINATION CONSISTS OF AN ORAL TEST THAT TAKES PLACE ACCORDING TO THE SCHEDULED DATES. THE EXAMINATION IS DEEMED PASSED WHEN THE STUDENT ACHIEVES A MINIMUM MARK OF 18/30. THE MINIMUM MARK IN THE ORAL TEST DEPENDS ON THE STUDENT'S ABILITY TO EFFECTIVELY PRESENT THE CONTENT AND CRITICALLY DISCUSS THE TOPICS OF THE TEACHING PROGRAMME (SEE THE "CONTENTS" SECTION OF THIS SHEET). THE MAXIMUM MARK IS ACHIEVED WHEN THE STUDENT DEMONSTRATES AN ADEQUATE MASTERY OF THE SUBJECT MATTER, AS WELL AS: QUALITY OF EXPOSITION, IN TERMS OF THE USE OF APPROPRIATE SCIENTIFIC LANGUAGE; ABILITY TO CROSS-REFERENCE THE VARIOUS TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES; DEMONSTRATED AUTONOMY OF JUDGEMENT. |
| Texts | |
|---|---|
| - MIO, C., AGOSTINI M., SCARPA F. (2024), SUSTAINABILITY REPORTING CONCEPTION, INTERNATIONAL APPROACHES AND DOUBLE MATERIALITY IN ACTION. PALGRAVE MACMILLAN. BISOGNO M., BRUSCA I., CAPERCHIONE E., COHEN S., MANES ROSSI F., PUBLIC SECTOR FINANCIAL MANAGEMENT FOR SUSTAINABILITY AND SDGS IN EUROPE, SPRINGER, 2024. TESTI DI CONSULTAZIONE E APPROFONDIMENTO: - 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 FRAMEWORK DISPONIBILE SUL SITO HTTPS://INTEGRATEDREPORTING.ORG. |
| More Information | |
|---|---|
| SLIDES AND OTHER MATERIAL WILL BE AVAILABLE ON GOOGLE CLASSROOM. |
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