Portale di Ateneo - En.Unibs.it

Borrowed courses

SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

MONETA, FINANZA E RISK MANAGEMENT

CORSO GENERICO
SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

MANAGEMENT

INTERNATIONAL BUSINESS
SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

MANAGEMENT

FINANZA
SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

MANAGEMENT

MARKETING
SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

MANAGEMENT

INNOVATION

Other Courses of the Study Programme

Course year: 2

ADMINISTRATION LAW - 6 credits - Related/Supplementary
ASSET MANAGEMENT AND INSTITUTIONAL INVESTORS - 9 credits
BANKING AND FINANCIAL OPERATIONS - 2 credits
BANKING RISK MANAGEMENT - 12 credits
BANKRUPTCY LAW - 6 credits - Characterising
BUSINESS ENGLISH - 6 credits - Student's own choice
BUSINESS HISTORY - 9 credits - Student's own choice
COMMERCIAL LAW - 6 credits - Characterising
COMMUNICATION MANAGEMENT - 9 credits - Student's own choice
COMPUTER SCIENCE FOR FINANCE - 6 credits - Student's own choice
CONTRACT LAW FIRM - 6 credits - Student's own choice
CORPORATE FINANCE (MERGERS, ACQUISITIONS AND CORPORATE RESTRUCTURING) - 6 credits - Student's own choice
CORPORATE GOVERNANCE AND CONTROL SYSTEMS - 9 credits - Characterising
CREDIT RISK - 6 credits - Student's own choice
DATA ANALYSIS FOR BUSINESS AND FINANCE - 6 credits - Student's own choice
DEGREE THESIS - 16 credits - Language/Final Examination
DERIVATIVES AND FINANCIAL HEDGING - 6 credits - Student's own choice
ECONOMETRICS OF FINANCIAL MARKETS - 6 credits - Student's own choice
ETHICS AND ECONOMICS - 2 credits
EU LABOUR LAW - 6 credits - Student's own choice
EUROPEAN PUBLIC LAW - 6 credits - Student's own choice
FINANCIAL CRISIS - 6 credits - Student's own choice
FINANCIAL INVESTMENT TAXATION - 6 credits - Student's own choice
FINANCIAL MANAGEMENT - 9 credits
FINANCIAL MARKETS LAW - 6 credits - Student's own choice
HISTORY OF GLOBALIZATION - 9 credits - Student's own choice
HUMAN RESOURCE MANAGEMENT - 9 credits - Student's own choice
INDUSTRIAL ECONOMICS AND POLICY - 6 credits - Student's own choice
INTERNATIONAL ACCOUNTING AND REPORTING ISSUES - 6 credits - Student's own choice
INTERNATIONAL ECONOMIC ENVIRONMENT FOR BUSINESS - 9 credits - Student's own choice
INTERNATIONAL MARKETING - 9 credits - Characterising
INTERNATIONAL TRANSPORTATION LOGISTICS - 6 credits - Student's own choice
INTRODUCTION TO CSR - 2 credits
INTRODUCTION TO LOGISTICS - 6 credits - Student's own choice
INVESTMENT AND FINANCING ANALYSIS - 9 credits - Student's own choice
LABOUR MARKET, PROFESSIONAL TRAINING AND TYPES OF CONTRACT - 2 credits
LEADERSHIP AND COMPLEX ORGANIZATIONS - 6 credits - Student's own choice
LOGISTICS MANAGEMENT - 12 credits
LOGISTICS TECHNOLOGIES - 9 credits - Student's own choice
MACROECONOMIC OUTLOOK AND POLICIES - 9 credits - Student's own choice
MARKET RISK - 9 credits - Student's own choice
MARKETING MANAGEMENT - 9 credits - Student's own choice
MARKETING-ADVANCED - 6 credits - Student's own choice
MATHEMATICAL METHODS AND INFORMATICS FOR FINANCE - 12 credits
MATHEMATICAL METHODS FOR FINANCE - 6 credits - Student's own choice
MODELS FOR ENERGY MARKETS - 6 credits - Student's own choice
MONEY AND FINANCE - 9 credits - Student's own choice
OPTIMIZATION IN FINANCE - 6 credits - Student's own choice
PRODUCTION MANAGEMENT - 6 credits - Student's own choice
QUANTITATIVE METHODS FOR ECONOMICS AND BUSINESS - 9 credits - Student's own choice
RISK MANAGEMENT AND EXTERNAL CONTROLS - 6 credits - Characterising
RISK MANAGEMENT IN BANKING - 6 credits - Student's own choice
SERVICE MARKETING - 6 credits - Student's own choice
SOCIOLOGY OF INNOVATION - 6 credits - Student's own choice
SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING) - 6 credits - Characterising
STATISTICS FOR FINANCE - 9 credits - Student's own choice
STATISTICS FOR MARKETING - 9 credits - Student's own choice
STATISTICS FOR RISK MANAGEMENT - 6 credits - Student's own choice
SUPPLY CHAIN AND PRODUCTION - 12 credits
SUPPLY CHAIN AND TRANSPORTATION - 12 credits
SUPPLY CHAIN MANAGEMENT - 6 credits - Student's own choice
TAX LAW - 9 credits - Related/Supplementary
THE BUSINESS PLAN IN CASE OF START-UP INITIATIVES - 2 credits
TRANSPORTATION MANAGEMENT - 6 credits - Student's own choice

SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2012/2013

Academic Year of provision:

2013/2014

Type of Course:

Characterising

Degree:

Master's Degree Programme in BUSINESS CONSULTANCY AND TRAINING FOR PROFESSIONALS

Disciplinary Sector:

Business Administration

Grouping type:

Credits:

Programme Year:

Cycle:

First four months

Hours of classroom activity:

Hours of individual study:

110

Students should have a basic knowledge of Business Administration, Financial Statements and Consolidated Financial Statements.

Educational Goals

The course is essential for students who want to complete their preparation on accountability and reporting.
In particular, the course aims at accustoming the students to the correspondence among responsibility, stakeholders’ expectations, managerial behaviours and transparency of communication.
The special issues of reporting refer to different dimensions of sustainability and their integration in order to create value over the long term. In this regard, the course permits the students to improve their knowledge of corporate communication and to develop an adequate preparation on different tools of social, environmental, gender and sustainability reporting. Moreover, the course provides an analysis of the trends in global markets.

Content

The course promotes the principles of global responsibility and sustainable development and their adoption for a good governance of all the types of organisations: firms, public utilities, governments and non-profit organisations.
According to proper principles of business administration, the course considers the relationship among sustainable development, responsibility towards all different categories of stakeholders and corporate communication.
The recognition of transparency and the multi-dimension of responsibilities, goals and results have determined progressive changes in the disclosure divulged to the stakeholders.
The program consists of two parts.
In the first part, the course investigates the concepts of corporate responsibility and sustainable development, also considering supranational and national initiatives (such as the ones promoted by the UN, the EU and some ministries). In particular, the course analyses the following topics:
• corporate social responsibility (CSR): definition of responsibility in the main Business Economics literature
• the concept of CSR according to the EU
• costs and benefits of sustainability.
In the second part, the course deals with the different types of reporting that should satisfy all the stakeholders’ information needs. Social, environmental and gender reporting concerning the organisation’s mission, aims, strategies and performance should supplement the financial information. In this regard the course examines:
• Process standards and content standards
• Social reporting according to GBS Standard
• Environmental disclosure: the environmental accounting in accordance with the EU legislation; the environmental declaration required by EMAS Regulation for certification purposes
• Sustainable reporting according to GRI Guidelines
• Gender mainstreaming and gender budgeting
• Financial and social reporting by governments and other public organisations
• Financial and social reporting by non-profit organisations
The contents are updated yearly according to the evolution of the subject.

Extended Syllabus

Detailed program
1. Definition of responsibility in the Italian business literature. The social responsibility in the shareholder theory and in the stakeholder theory. Governance, responsibility and external communication
2. Sustainable value creation and stakeholder engagement
3. The CSR according to the EU: Green Paper; Multistakeholder Forum; European Alliance for CSR; A renewed EU strategy 2011-14 for Corporate Social Responsibility
4. Initiatives of UN, OECD, ILO and ISO
5. Corporate sustainability: potential costs and benefits. Costs of non-sustainability
6. Integrated reporting and its evolution: standards, guidelines and models. Process and content standards. Standard users. Independent assurance. A preliminary comparison among AA1000, GRI, GBS, CSR-SC and Q-RES frameworks
7. GBS Standard of social reporting: purposes, reporting principles and suggested contents. The KPIs recommended by GBS Research Document no. 5. Analysis of social reports issued by firms
8. Environmental responsibility. Environmental accounting in accordance with the EU Recommendation. Environmental costs and added value in accordance with GSB. Environmental certifications and external disclosure: EMAS environmental declaration and suggested KPIs. Analysis of environmental reports and EMAS declarations
9. Triple bottom line and sustainability disclosure. GRI Guidelines on sustainability reporting: aims and composition of the GRI Reporting Framework; reporting principles, contents and application levels. Economic, social and environmental KPIs. Analysis of sustainability reports
10. Gender mainstreaming and gender reporting: structure and contents according to the international best practices. Analysis of gender reports issued by local governments
11. Financial and social reporting of governments and other public organisations: principles and aims. Analysis of national and international guidelines issued by Formez, Ministry of Internal Affairs, GBS – Public sector, GRI Supplement on Public Agencies. Analysis of social and mandate reports issued by public organisations
12. Financial and social reporting of non-profit organisations: a national overview. Classification of non-profit organisations and implications for their external reporting. Financial statements and social information included in the mission report. GBS Research Document no. 10. Analysis of social reports issued by non-profit organisations
13. The introduction of social reporting in an organisation’s information system: critical aspects
14. Independent assurance on social and environmental reporting: obligation or opportunity? Italian principles and standards (GBS, CNDC, Assirevi). International principles and standards: ISAE 3000 and AA1000 Assurance Standard. Aims and development of the checks. Analysis of some assurance reports
15. Evolution of corporate reporting: trends towards 2020. The IIRC Draft Framework 2013

Recommended Bibliography

The textbooks for Italian students will be communicated when the course begins.

To prepare the exam, Erasmus students can study the following selected material:
- Freeman R.E., Harrison J.S., Wicks A.C., Parmar B.L., De Colle S., Stakeholder Theory. The State of the Art, Cambridge University Press, 2010 (chapters 1, 2, 3, 7, 8).
- Crowther D., Capaldi N. (eds.), The Ashgate Research Companion to Corporate Social Responsibility, Ashagate Publishing Company, 2008 (chapters 1, 2, 3, 6, 7).
- GBS, Social Reporting Standards, 2001.
- Global Reporting Initiative (GRI), Sustainability Reporting Guidelines, 2011 (www.globalreporting.org).
- EC, Green Paper on "Promoting a European Framework for Corporate Social Responsibility", 2001.
- EU, Communication 2011/681 on "A renewed EU strategy 2011-14 for Corporate Social Responsibility".
- EC, White Paper on Environmental Liability, 2000.
Other directives, recommendations and guidelines will be analysed during the lessons.
Students can borrow the textbooks from the University library and download laws and guidelines from the web.

Teaching Methods

The courses uses traditional teaching methods (such as lectures, seminars and case studies presented by corporate exponents). Active teaching can be adopted according to the number of students.

Assessment Methods

The exam will be written for all students and it will cover all the program, including case studies.
Erasmus students will be permitted to take the written exam in English.

Assessment:

Final Mark

Programme of Educational Activities

Start date of teaching period:

Monday, September 16, 2013

End date of teaching period:

Monday, December 23, 2013