The course is divided into two parts:
- in the first one there is the explanation of the concept of Corporate Social Responsibility and the illustration of the different reporting tools;
- the second sees an illustration (both in terms of empirical analysis and of principles based on the main international studies) of the concept of a Third Sector Organisation.

Specifically, it foresees the division into the following topics:

Part one
- Historical evolution of CSR from enlightened paternalism to competitive strategy
- The behavior of a responsible company towards:
market and customers
workers
environment
providers
public entities
- Definition and identification of the stakeholder concept
- CSR management tools
- stakeholder engagement
- Code of ethics and conduct
- Reporting tools:
AA1000 standard
social, environmental and sustainability report
the GRI reporting standard
- Management systems
     ISO9001
SA8000
ISO26000
ISO14001
Green Public procurement
Tools for low carbon management

Second part
- The non-profit sector in the approach of the Handbook of National Accounting for non-profit organizations of the UN
- OECD surveys and definitions
- Johns Hopkins Comparative Nonprofit Sector Project, the International Classification of Non Profit Organizations (ICNPO)
- Reference literature:
Burton Weisbrod: Market Failure and median voter satisfaction
Henry B. Hansmann: Information asymmetries and contract failure
The "European" approach of the EMES research network
- Dimensions and forms of the Third Sector in Italy:
Associations Foundations Volunteering
Social cooperatives
Social enterprises
ETS after the reform of L 106/2016