Learning Objectives: The course aims to introduce students to the study of the main accounting and non-accounting tools used by companies to communicate, to stakeholders, the economic, social and environmental performance achieved. Therefore, particular attention will be devoted to the analysis of environmental, social and sustainability reporting models and to the methods of measurement, detection and representation of the social and environmental issues in the financial statements and in its main annexes.
The issue of the assurance of corporate responsibility reports prepared by companies will also be addressed.
Expected learning outcomes / Learning Outcomes: The knowledge and skills acquired by students at the end of the course are:
To know: the main socio-environmental communication tools adopted by companies; the guidelines and standards used by companies for non-financial information reporting; the national and international accounting principles supporting the accounting and reporting of social and environmental issues; the main regulatory provisions aimed at affecting the methods of company-environment interaction and its reporting methods; the reasons and methods for assurance of non-financial information; how to draw up a company's responsibility report.
The students will be able: to analyze and evaluate the non-financial statements of a companies; to evaluate the environmental variables that can affect corporate systems, generating risks and opportunities; critically evaluate non-financial data and information.
The students could use the skills acquired, to communicate the reasons that can support the need for reporting and assurance of non-financial information.