Portale di Ateneo - En.Unibs.it

- KNOWLEDGE AND UNDERSTANDING. The course completes the student preparation on corporate reporting emphasising the importance of transparency and accountability. Students understand the necessity of implementing a governance approach based on the coherence among responsibility, stakeholders’ expectations, and transparent communication. The course considers the different dimensions of sustainability and their interaction for value creation. Students analyse different types of corporate disclosures and acquire broad knowledge of non-financial reporting.

- APPLYING KNOWLEDGE AND UNDERSTANDING. The course permits the students to deal with new types of corporate disclosures disseminated on a mandatory or voluntary basis. At the end of the course, students are able to analyses non-financial reports and assess their completeness, transparency and compliance with general accepted reporting principles and standards. Students are able to find a connection between a company’s identity, its management approach to sustainability, and its financial, social and environmental performance.
Moreover, students are able to take part in different phases of the non-financial reporting process (i.e. stakeholder engagement, materiality analysis, calculation of value created and distributed to the stakeholders, preparation of KPIs).

- MAKING JUDGEMENTS. Students acquire the ability to analyse a company’s report and to assess the sustainability orientation of decision-making processes, the coherence between the company’s performance and the financial, social and environmental expectations of its stakeholders, as well as the transparency, completeness and objectivity of its non-financial reports.

- COMMUNICATION SKILLS. The course prepares students to correctly use the specialised language of non-financial reporting, both in written and oral form. This fosters the students’ ability to communicate and interact with managers and professionals, such as CFOs, sustainability officers, persons in charge of the health and safety department, chartered accountants and assurance providers.

- LEARNING SKILLS. Students develop abilities that help them update and improve their knowledge of social responsibility, sustainability and non-financial reporting on their own. Moreover, the knowledge and understanding, the sense of judgement and the communication skills acquired thanks to this course are useful to students who intend to enrol in a PhD programme or a second-level master in accounting and business administration, also abroad.

The course can be selected by all master’s degree students.
- The course accustoms the students enrolled in “Business Consultancy and Training for Professionals" to establishing and interpreting organisational goals and actions in the light of sustainability and global responsibility principles.
Moreover, the course provides an advanced education on methods and standards for preparing social and environmental reports.
- The course accustoms the students enrolled in “Management” to integrating social and environmental issues in the management approach to build an effective interaction with a company’s stakeholders.
- The course accustoms the students enrolled in “Money, Finance and Risk Management” to analysing the link between corporate social and environmental responsibility and risk management; moreover, the course provides the necessary knowledge to prepare a bank’s non-financial report.
- The course accustoms the students enrolled in “Social economy and cooperatives” to preparing non-financial reports, which ensure transparency of Third Sector organisations.