OVERVIEW

The course focuses on sustainability reporting of environmental, social and governance (ESG) issues by companies in the light of the current European regulatory framework and global sustainability trends. Through frontal lectures, company testimonials and business cases, it aims to provide an understanding of the rationale behind sustainability reporting, the current legislation and the primary challenges faced by companies in preparing both mandatory and voluntary sustainability reports. Additionally, the course offers insights into the roles of professionals involved in the preparation and assurance of sustainability reports.

AIMS AND CONTENT

LEARNING OUTCOMES

The course focusses on ESG reporting (i.e. reporting on environmental, social and governance-related issues) and aims at developing skills useful for preparing and interpreting the information contained in sustainability reports. Specifically, this course has as its main objectives: - Understanding the pervasiveness of ESG instances within corporate activities; - Understanding the relevance of ESG reporting in the current economic context; - Knowing what requirements companies are subject to in terms of non-financial reporting, with attention to specific industries (e.g. financial/energy industry); - Knowing the main ESG reporting models and standards available to companies; - Identifying which professionals are involved in the preparation and assurance of non-financial reports. The course includes company testimonials and applied case studies

AIMS AND LEARNING OUTCOMES

The course aims to deepen the theme of sustainability reporting on ESG (environmental, social and governance-related) aspects, thus developing skills useful for the preparation and interpretation of the information contained in sustainability reports.

Knowledge and understanding: Students should acquire adequate knowledge of the sustainability reporting obligations to which companies are subject. Furthermore, students should develop an effective ability to identify the ESG implications of corporate activities.

Ability to apply knowledge and understanding: Students should be able to apply the acquired knowledge to interpret the ESG performance of companies and to prepare sustainability reports.

Autonomy of judgement: Students should be able to judge aspects of corporate activities relevant to non-financial reporting and to discuss with awareness the main ESG reporting models and standards available to companies.

Communication skills: Students must acquire the technical language typical of the discipline in order to communicate clearly and unambiguously with the various professional profiles involved in the preparation and assurance of sustainability reports and with non-specialist interlocutors.

Learning skills: Students must develop adequate learning skills that will enable them to continue to independently explore the main themes of the discipline discipline, especially in the working contexts in which they will operate.

Through the participative teaching methods used, students will also acquire the following skills:

• Managing social interactions, showing collaborative attitude, constructive communication in different contexts;
• Showing attitude to respect others and their needs, willingness to overcome prejudices, to express and understand different points of view;
• Manage conflict, build trust and show empathy;
• Communicate effectively in written and oral form, adapting one's communication to the context and making use of a variety of sources;
• Developing and displaying critical thinking skills, ability to use, process and evaluate information, argumenttive skills.

PREREQUISITES

Not required.

TEACHING METHODS

Teaching combines frontal lectures and participative teaching methods, organising spaces for debate and inserting flipped classes with variable articulation depending on the number of students enrolled and attending.

Company testimonials, group work on company cases and tests are also provided.

Students who have valid certification of physical or learning disabilities  and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison.

SYLLABUS/CONTENT

• ESG factors and their relevance in the corporate context
• The sustainability report: content, purpose, regulatory framework
• Framework and standards for sustainability reporting
• The assurance of sustainability reporting

RECOMMENDED READING/BIBLIOGRAPHY

Teaching materials will be provided during the course and uploaded on the Aulaweb website.

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

Lessons will be held during the second term.

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

In official examinations, the examination consists of a written exam.

Active participation in the various activities offered during the course will allow for an ongoing assessment complementary to the one achieved through the final examination.

Further details on the examination procedures will be communicated to students at the beginning of the semester via Aulaweb and during the first lessons.

ASSESSMENT METHODS

The final examination aims at verifying that the student has understood and is able to effectively communicate the non-financial reporting requirements to which companies are subjected. Students must also be able to decline these requirements in function of the specific company context and in function of the relevance attributed to ESG factors in the specific context. Deductive ability and critical reasoning are the main tools for the student to face the final exam and the on-going assessment.

FURTHER INFORMATION

Ask the professor for other information not included in the teaching schedule.