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

PRODUZIONE E LOGISTICA
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

GREEN ECONOMY AND SUSTAINABILITY
SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

CONSULENZA AZIENDALE E LIBERA PROFESSIONE

CORSO GENERICO

Other Courses of the Study Programme

Course year: 1

ASSET MANAGEMENT AND INSTITUTIONAL INVESTORS - 9 credits - Student's own choice
BANKING LAW - 6 credits - Student's own choice
BANKING RISK MANAGEMENT
Attendance grouping
12 credits - Raggruppamento di frequenza
BANKRUPTCY LAW - 6 credits - Characterising
BUSINESS CONTRACT LAW - 6 credits - Student's own choice
BUSINESS ENGLISH - 6 credits - Student's own choice
BUSINESS HISTORY - 9 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
CORPORATE FINANCE (MERGERS, ACQUISITIONS AND CORPORATE RESTRUCTURING) - 6 credits - Student's own choice
CREDIT RISK - 6 credits - Student's own choice
DATA ANALYSIS FOR BUSINESS AND FINANCE - 6 credits - Student's own choice
DERIVATIVES AND FINANCIAL HEDGING - 6 credits - Student's own choice
ECONOMETRICS OF FINANCIAL MARKETS - 6 credits - Student's own choice
ECONOMIC HISTORY OF THE PROFESSIONS - 6 credits - Characterising
ECONOMICS OF TAXATION - 9 credits - Characterising
EU LABOUR LAW - 6 credits - Student's own choice
FINANCIAL ANALYSIS - 6 credits - Student's own choice
FINANCIAL CONTRACTS IN BUSINESS LAW - 6 credits - Student's own choice
FINANCIAL CRISIS - 6 credits - Student's own choice
FINANCIAL MANAGEMENT - 6 credits - Student's own choice
FINANCIAL MANAGEMENT - 9 credits - Characterising
FINANCIAL STATEMENT ANALYSIS AND FINANCIAL COMMUNICATION - 9 credits - Characterising
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 BUSINESS - 9 credits - Student's own choice
INTERNATIONAL ECONOMIC ENVIRONMENT FOR BUSINESS - 9 credits - Student's own choice
INTERNATIONAL ECONOMICS - 9 credits - Student's own choice
INTERNATIONAL MARKETING - 9 credits - Characterising
INTERNATIONAL TRANSPORTATION LOGISTICS - 6 credits - Student's own choice
INTRODUCTION TO LOGISTICS - 6 credits - Student's own choice
INVESTMENT AND FINANCING ANALYSIS - 9 credits - Student's own choice
LEADERSHIP AND COMPLEX ORGANIZATIONS - 6 credits - Student's own choice
LOGISTICS MANAGEMENT
Attendance grouping
12 credits - Raggruppamento di frequenza
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
Attendance grouping
12 credits - Raggruppamento di frequenza
MATHEMATICAL METHODS FOR FINANCE - 6 credits - Student's own choice
MONEY AND FINANCE - 9 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 - Student's own choice
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
STATISTICS FOR BUSINESS DECISIONS - 9 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
Attendance grouping
12 credits - Raggruppamento di frequenza
SUPPLY CHAIN AND TRANSPORTATION
Attendance grouping
12 credits - Raggruppamento di frequenza
SUPPLY CHAIN MANAGEMENT - 6 credits - Student's own choice
TRANSPORTATION MANAGEMENT - 6 credits - Student's own choice

Course year: 2

ADMINISTRATIVE LAW AND LOCAL GOVERNMENT - 6 credits - Related/Supplementary
ADVANCED ACCOUNTING - 6 credits - Characterising
ADVANCED FINANCIAL ACCOUNTING (CONSOLIDATED FINANCIAL STATEMENT) - 9 credits - Characterising
ASSET MANAGEMENT AND INSTITUTIONAL INVESTORS - 9 credits - Student's own choice
BANKING LAW - 6 credits - Student's own choice
BANKRUPTCY LAW - 6 credits - Characterising
BUSINESS CONTRACT LAW - 6 credits - Student's own choice
BUSINESS ENGLISH - 6 credits - Student's own choice
BUSINESS HISTORY - 9 credits - Student's own choice
BUSINESS HISTORY - 9 credits - Student's own choice
BUSINESS TAXATION LAB - 2 credits
COMMERCIAL LAW - 6 credits - Characterising
COMMUNICATION MANAGEMENT - 9 credits - Student's own choice
COMPUTER SCIENCE FOR FINANCE - 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
CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABILITY - 9 credits - Student's own choice
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
EMPLOYEES' ADMINISTRATION LAB - 2 credits
ENVIRONMENTAL ECONOMICS - 9 credits - Student's own choice
EU LABOUR LAW - 6 credits - Student's own choice
FINANCIAL ANALYSIS - 6 credits - Student's own choice
FINANCIAL CONTRACTS IN BUSINESS LAW - 6 credits - Student's own choice
FINANCIAL CRISIS - 6 credits - Student's own choice
FINANCIAL MANAGEMENT - 9 credits - Characterising
FINANCIAL MANAGEMENT - 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 BUSINESS - 9 credits - Student's own choice
INTERNATIONAL ECONOMIC ENVIRONMENT FOR BUSINESS - 9 credits - Student's own choice
INTERNATIONAL ECONOMICS - 9 credits - Student's own choice
INTERNATIONAL MARKETING - 9 credits - Characterising
INTERNATIONAL TRANSPORTATION LOGISTICS - 6 credits - Student's own choice
INTRODUCTION TO LOGISTICS - 6 credits - Student's own choice
INVESTMENT AND FINANCING ANALYSIS - 9 credits - Student's own choice
LEADERSHIP AND COMPLEX ORGANIZATIONS - 6 credits - Student's own choice
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 FOR FINANCE - 6 credits - Student's own choice
MONEY AND FINANCE - 9 credits - Student's own choice
ORGANIZATIONAL BEHAVIOR - 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 - Student's own choice
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 MANAGEMENT - 6 credits - Student's own choice
TAX LAW - 9 credits - Related/Supplementary
TRANSPORTATION MANAGEMENT - 6 credits - Student's own choice

SPECIAL TOPICS IN REPORTING (SOCIAL AND ENVIRONMENTAL REPORTING)

Single discipline educational activity

Course Sheet

Course code:

750666

Academic Year of enrolment:

2016/2017

Academic Year of provision:

2017/2018

Type of Course:

Characterising

Degree:

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

Disciplinary Sector:

Business Administration

Language:

Italian

Grouping type:

Credits:

Programme Year:

Professor and Collaborators:

SALVIONI Daniela Professor

BOSETTI Luisa Collaborator

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 external reporting.
In particular, the course aims at accustoming the students to the coherence among responsibility, stakeholders’ expectations, managerial behaviour and transparent communication.
The course considers different types of reporting about sustainability and how to create value over time. 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 of non-financial communication in global markets.

“Special topics in reporting” is a distinctive course of the master degree in “Business Consultancy and Training for Professionals”. In order to meet the educational goals of this master degree, the course:
- accustoms the students to establishing and interpreting organisational goals and actions in accordance with the emerging principles of sustainability and global responsibility;
- provides an advanced education about the tools for collecting, processing and reporting information on the economic, social and environmental results of an organisation, and for supporting the performance evaluation.

The course is voluntary for the students enrolled in other master degrees. In particular, the course:
- accustoms the students of “Management” to integrating social and environmental issues into business management and emphasises the importance of accountability to build an effective interaction with the stakeholders;
- accustoms the students of “Money, Finance and Risk Management” to analysing the link between global responsibility for economic, social and environmental expectations and risk management; moreover, it provides knowledge of integrated reporting in banks and other financial companies.

Content

The course promotes the principles of global responsibility and sustainable development and their adoption in all types of organisations: large companies, SMEs, governments and non-profit organisations.
According to the principles of business administration, the course considers the relationship among sustainable development, responsibility to all different categories of stakeholders and corporate communication.
Moreover, the course aims at analysing the different models of reporting currently in use worldwide. A comparison of such models is developed in relation to their transparency, their support to stakeholder engagement and their adequacy to give account of the multi-dimension of responsibilities, goals and results of the organisation.

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 at national level).
In the second part, the course analyses the different types of reporting that should satisfy all the stakeholders’ information needs. In this regard, social, environmental and gender reporting concerning the organisation’s mission, aims, strategies and performance should supplement the financial information.

Extended Syllabus

DETAILED PROGRAM

1. The concept of responsibility in the Italian business literature. Social responsibility in the shareholder theory and in the stakeholder theory. Sustainability, responsibility and external communication.
2. Sustainable value creation and stakeholder engagement.
3. Initiatives for CSR and sustainability promoted by supranational organisations (EU, UN, OECD, ILO, and ISO).
4. Costs and benefits of CSR.
5. Concept and evolution of integrated reporting. Process standards and content standards. A preliminary comparison among AA1000, GRI, GBS, CSR-SC and Q-RES frameworks.
6. GBS Standard of social reporting.
7. Environmental responsibility. Environmental accounting in accordance with Recommendation 2001/453/EC. Environmental costs and added value in accordance with GSB. Environmental certifications and external disclosure: EMAS environmental statement.
8. Triple bottom line and sustainability disclosure. GRI Guidelines on sustainability reporting.
9. Gender mainstreaming and gender reporting.
10. Evolution of corporate reporting: trends towards 2020. The IIRC Framework of 2013.
11. Financial and social reporting of governments and other public organisations: principles and aims. National and international guidelines issued by Formez, the Italian Ministry of Internal Affairs and GBS (specifically for the public sector).
12. Financial and social reporting of non-profit organisations: a national overview. Social reporting of non-profit organisations in accordance with GBS.
13. Introducing social reporting in an organisation: critical aspects.
14. Independent assurance on social and environmental reporting. International principles and standards: ISAE 3000 and AA1000 Assurance Standard.

Recommended Bibliography

TEXTBOOKS:
- Perrini F., Tencati A.; Corporate social responsibility. Un nuovo approccio strategico alla gestione d’impresa; Egea; Milan; 2008; ISBN/EAN: 9788823850804. Only chapters 1 and 2 are required.
- Rusconi G.; Il bilancio sociale delle imprese. Economia, etica e responsabilità dell’impresa; Ediesse; Rome; 2013; ISBN: 8823018013. Only chapters 4, 8, 9, 10 and 11 are required.

JOURNAL ARTICLES (available for free download from the Internet):
- Salvioni D.M., Astori R.; Sustainable Development and Global Responsibility in Corporate Governance; Symphonya. Emerging Issues in Management; n. 1; 2013.
- Salvioni D.M., Bosetti L.; Sustainable Development and Corporate Communication in Global Markets; Symphonya. Emerging Issues in Management; n. 1; 2014.

FURTHER SELECTED MATERIALS (available for free download from the Internet):
- Commissione europea; 2001; Libro Verde: Promuovere un quadro europeo per la responsabilità sociale delle imprese.
- Commissione europea; 2011; Strategia rinnovata dell’UE per il periodo 2011-14 in materia di responsabilità sociale delle imprese.
- Gruppo di studio per il bilancio sociale (GBS); Il bilancio sociale. Standard. Principi di redazione del bilancio sociale; 2013.
- Global Reporting Initiative (GRI); G4 Sustainability Reporting Guidelines, 2013.
- Slides and other selected materials, which will be published in the web pages of the course (Moodle – “Comunità didattiche”).

ERASMUS STUDENTS

BOOKS RECOMMENDED:
- 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; ISBN 9780415573382. Only chapters 1, 2, 3, 7 and 8 are required.
- Crowther D., Capaldi N. (eds.); The Ashgate Research Companion to Corporate Social Responsibility; Ashagate Publishing Company; 2008; ISBN 9780754647775. Only chapters 1, 2, 3, 6 and 7 are required.

FURTHER SELECTED MATERIALS (available for free download from the Internet):
- Global Reporting Initiative (GRI); G4 Sustainability Reporting Guidelines; 2013.
- European Commission; Green Paper on "Promoting a European Framework for Corporate Social Responsibility"; 2001.
- European Commission; Communication 2011/681 on "A renewed EU strategy 2011-14 for Corporate Social Responsibility".

Methods of Provision

Conventional

Teaching Methods

The course uses traditional teaching methods (such as lectures, seminars and case studies presented by corporate exponents). Active teaching is also adopted to improve the learning of the contents.

Assessment Methods

The exam is written for both attending and non-attending students.

The exam concerns all the subjects discussed in class and in the selected book chapters and materials.For attending students, a question is connected to the group-works carried out in classroom. Moreover, two points of the total score depend on the student’s participation in classroom.

The exam is composed of five open-ended questions.
Such questions refer to different topics and have different complexity, to permit an assessment of the student’s global preparation.
Each answer receives a score, based on the coherence with the structure and complexity of the question.
The space for each answer is limited according to the complexity of the question.
The final score is calculated as the sum of the scores obtained for each answer.

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 11, 2017

End date of teaching period:

Friday, December 15, 2017

Other Information

Slides, reports and further selected materials will be available for download from Moodle – “Comunità didattiche”.

The quality of attending student will be recognised with 60% attendance. The teacher will verify the actual attendance.