The teaching activity focuses the corporate reporting frameworks enabling organizations to control and communicate their business sustainability or their impact on sustainable development.
The Program aims at providing students with information usefull: - to understand why Non Financial Reporting is more and more widespread among profit and non profit organizations, as a means of voluntary and mandatory disclosure, - to explain its nature and purpuse, - to know the main Standards and Frameworks, paying particular attention to Sustainabilty Reporting.
To get information about the main non financial reporting frameworks
Lectures, busienss case presentions, group works.
The programme includes the following topics:
- corporate value and corporate social reponsibility as corporate reporting drivers
- the corporate business sustainability reporting: the Balanced ScoreCard and the Intangibbles Reporting Framework
- the corporate development sustainability reporting: the GRI guide lines and the Integrated Reporting Framework
- the compulsory disclosure about Non Financial Information
P.M.Ferrando, "Creazione di valore e reporting integrato nell'evoluzione dei sistemi di controllo" Giappichelli, 2018
Ricevimento: Pier Maria Ferrando Professore ordinario Curriculum vitae Dipartimento di Economia - I livello - studio 1052 Telefono: (+39) 010209 - 5064 E-mail: piermaria.ferrando@economia.unige.it Orario ricevimento: Martedì: ore 10.00
PIER MARIA FERRANDO (President)
RENATA DAMERI
ROBERTO GARELLI
To be notified
Attending students: work groups
Non attending students: oral exam or on line test
