ROBERTO DE LUCA | NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
ROBERTO DE LUCA 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 | |
| 2023/2024 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| THIS COURSE AIMS TO FAVOUR THE DEVELOPMENT OF SOLID KNOWLEDGE OF THE PRINCIPLES OF THE FUNCTIONING OF THE CORPORATE REPORTING SYSTEM. PARTICULAR FOCUS WILL BE PLACED ON NEW FORMS OF VOLUNTARY REPORTING, ANALYSING THE TOOLS WITH WHICH BUSINESSES COMMUNICATE THE RESULTS OF THEIR ACTIVITIES IN AN INTEGRATED MANNER. |
| Prerequisites | |
|---|---|
| STUDENTS MUST HAVE ACQUIRED A BASIC UNDERSTANDING OF GENERAL ACCOUNTING, ANALYTIC ACCOUNTING, AND FINANCIAL REPORTING OVER THE COURSE OF THEIR STUDIES. |
| Contents | |
|---|---|
| THE ROLE OF ECONOMIC AND FINANCIAL REPORTING (2 HOURS) FUNDAMENTALS OF BUSINESS ECONOMIC POLICY: THE FINANCIAL STATEMENT (2 HOURS) THE FINANCIAL STATEMENT ACCORDING TO NATIONAL AND INTERNATIONAL ACCOUNTING PRINCIPLES (4 HOURS) OTHER BUSINESS POLICY TOOLS: THE SOCIAL STATEMENT AND THE SUSTAINABILITY STATEMENT (6 HOURS OF LECTURES, 6 HOURS OF CASE STUDY ANALYSIS) D. LGS. 254/2016 AND NON-FINANCIAL POLICY (2 HOURS OF LECTURES, 2 HOURS OF CASE STUDY ANALYSIS) THE ROLE OF SUSTAINABILITY REPORTING (2 HOURS) NATIONAL AND INTERNATIONAL REFERENCE MODELS (6 HOURS) INTEGRATED REPORTING (8 HOURS OF LECTURES, 8 HOURS OF CASE STUDY ANALYSIS) FRAMEWORK (2 HOURS) INTEGRATED REPORTING AND SUSTAINABLE DEVELOPMENT OBJECTIVES (6 HOURS OF LECTURES, 4 HOURS OF CASE STUDY ANALYSIS) |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 TEACHING HOURS COMPOSED OF LECTURES AND CASE STUDY ANALYSIS (12 CFU). SPECIFICALLY, 40 HOURS OF LECTURES (8CFU) AND 20 OF ANALYSIS AND PRESENTATION OF CASE STUDIES (4CFU). DURING THE LECTURE PORTION OF THE COURSE, THERE WILL ALSO BE GUEST SPEAKERS FROM THE WORLD OF ENTREPRENEURS, NON PROFITS, AND THE PUBLIC SECTOR.COURSE ATTENDANCE IS MANDATORY. |
| Verification of learning | |
|---|---|
| REACHING OF TEACHING OBJECTIVES WILL BE CERTIFIED VIA A 30-MINUTES EXAM MARKED OUT OF THIRTY. THE EXAM WILL BE AN ORAL EXAM IN ACCORDANCE WITH ACADEMIC CALENDAR DATES. THE EXAM WILL BE MARKED OUT OF THIRTY, AND A PASS REQUIRES A MINIMUM GRADE OF 18/30. THE TEST WILL CONSIST OF AN INTERVIEW WITH QUESTIONS ON THE CONTENTS INDICATED IN THE TEACHING PROGRAM AND HAS THE AIM OF CERTIFYING THE LEVEL OF KNOWLEDGE AND UNDERSTANDING REACHED BY THE STUDENT, AS WELL AS TO VERIFY ABILITY TO AUTONOMOUSLY ORGANISE AND PRESENT ON THE SUBJECT MATTER USING THE CORRECT TERMINOLOGY. |
| Texts | |
|---|---|
| - MIO, C. (ED.). (2016). INTEGRATED REPORTING: A NEW ACCOUNTING DISCLOSURE. SPRINGER. 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 MATERIALS WILL BE AVAILABLE ON THE PROFESSOR’S PAGE. |
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