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