AIMS AND CONTENT

LEARNING OUTCOMES

The course of ESG Performance Measurement provides a comprehensive overview of how to assess a company’s performance across the Environmental, Social, and Governance (ESG) dimensions. Drawing on leading and up-to-date frameworks, it equips students with the tools to enhance strategic and financial planning by analysing ESG objectives and identifying key performance indicators to track progress. Students will develop the ability to integrate sustainability considerations into business planning.

AIMS AND LEARNING OUTCOMES

 Knowledge and comprehension

The course Management Control: Measuring ESG Performance aims to provide students with a solid understanding of the principles and underlying logic of corporate performance measurement systems, with particular emphasis on performance related to ESG objectives. Specifically, upon completion of the course, students will have developed competencies in the main areas of performance measurement, including:

• identifying and calculating key performance indicators (KPIs) for organizations;
• understanding and applying tools for the analysis of corporate performance;
• evaluating corporate performance, including in the context of environmental transition and within the energy sector.

Critical judgment

Students will be able to apply the acquired knowledge using their own judgment and critical reasoning, both theoretically and practically.

Learning capability

Students will develop appropriate learning capabilities that will support their independent learning of other issues in business administration, accounting and management, especially in their future job positions.

TEACHING METHODS

The course entails:

• Video lectures and face-to-face meeting;
• Tutorials to apply specific knowledge in practice;
• Tutoring activities to support students

Students with disabilities, with SLD or with SEN are reminded that, to request exam accommodations, they must first upload their certification to the University website at servizionline.unige.it<https://servizionline.unige.it/>, in the “Students” section. The documentation will be checked by the University’s Services for the Inclusion of Students with Disabilities and with SLD. At the beginning of the course, students are advised to contact the lecturer to agree on exam arrangements which, while respecting the learning objectives of the course, take individual learning needs into account. To request compensatory tools or dispensatory measures, students with disabilities or SLD must fill in the dedicated Webform available athttps://unige.it/disabilita-dsa, at least 7 working days before the exam. Students with SEN may instead send their request by e-mail to the lecturer, copying the Department Representative, Prof. Elena Lagomarsino, atinclusione.economia@unige.it<mailto:inclusione.economia@unige.it>, and the Inclusion Office atinclusione.studenti@info.unige.it<mailto:inclusione.studenti@info.unige.it>. Requests from students will be assessed by the lecturer and may be approved or rejected.

SYLLABUS/CONTENT

- Strategic performance measurement

- Financial KPIs and KPIs to measure ESG performance

- Performance measurement in environmental transition strategies and energy sector

RECOMMENDED READING/BIBLIOGRAPHY

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

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

Lectures are held in the second semester. Please consult the academic calendar published on the department website (https://economia.unige.it/studenti) for starting dates

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

The course exam is a written exam. Further details will be provided at the beginning of the course.

ASSESSMENT METHODS

The final exam aims at verifying the understanding of the key theoretical concepts and at testing the ability to solve business problems related to measuring corporate performance.

FURTHER INFORMATION

Contact the instructor for further information not included in the teaching schedule