CODE 98648 ACADEMIC YEAR 2020/2021 CREDITS 3 cfu anno 1 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 3 cfu anno AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 3 cfu anno 2 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA TEACHING LOCATION GENOVA SEMESTER 2° Semester TEACHING MATERIALS AULAWEB OVERVIEW The Activity focuses the new corporate reporting frameworks suggested to meet the needs of companies long term and stakeholders oriented. AIMS AND CONTENT LEARNING OUTCOMES 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. AIMS AND LEARNING OUTCOMES The students are expected to acquire information about the main non financial reporting frameworks, their similarities and differences, the problems concerning the content definition and the information quality assurance. PREREQUISITES The students are expected to handle the basic concepts and models about management control and reporting activities TEACHING METHODS Lectures, business case presentations, group works. SYLLABUS/CONTENT 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 Intangibles Reporting Framework - the corporate development sustainability reporting: the GRI guide lines and the Integrated Reporting Framework - the compulsory disclosure about Non Financial Information RECOMMENDED READING/BIBLIOGRAPHY P.M.Ferrando, "Creazione di valore e reporting integrato nell'evoluzione dei sistemi di controllo" Giappichelli, 2018 TEACHERS AND EXAM BOARD PIER MARIA FERRANDO 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: To be notified Exam Board PIER MARIA FERRANDO (President) RENATA DAMERI ROBERTO GARELLI LESSONS LESSONS START To be notified Class schedule The timetable for this course is available here: Portale EasyAcademy EXAMS EXAM DESCRIPTION Attending students: work group presentations Non attending students: oral exam or on line test ASSESSMENT METHODS As above Exam schedule Data appello Orario Luogo Degree type Note 08/01/2021 14:00 GENOVA Scritto 22/01/2021 14:00 GENOVA Scritto 05/02/2021 14:00 GENOVA Scritto 12/05/2021 10:00 GENOVA Compitino 12/05/2021 10:00 GENOVA Orale 12/05/2021 14:00 GENOVA Orale 12/05/2021 14:00 GENOVA Compitino 04/06/2021 14:00 GENOVA Scritto 18/06/2021 14:00 GENOVA Scritto 02/07/2021 14:00 GENOVA Scritto 03/09/2021 14:00 GENOVA Scritto