Sustainability reporting (2007/2008)

Course not running

Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
Lezione 4 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Andrea Beretta Zanoni
Esercitazione 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Andrea Beretta Zanoni

Learning outcomes

The course aims to examine the relationship between firms and stakeholders from a business economics point of view.
The relationship with corporate stakeholders requires the formulation and the implementation of specific social strategies and the expansion of the target of performance measurement and corporate reporting.
This expansion requires an answer in terms of new models and new tools that go over the traditional financial statement, to support the process of planning, controlling and communication corporate social responsibility.

Syllabus

The system of firm-stakeholder relationship.
The strategic approach to corporate social responsibility.
Social strategies: formulation and implementation.
The measurement of social and environmental performance: the Stakeholder Scorecard.
The communication of social and environmental performance: toward sustainability reporting.
The main standards for management and reporting of corporate social responsibility.
Analysis of corporate cases of social/sustainability reports.

Text books
Cantele S., La Stakeholder Scorecard. Dalla formulazione delle strategie alla misurazione delle performance sociali, Giappichelli, Torino, 2006.
Bagnoli L., Quale responsabilità sociale per l’impresa?, FrancoAngeli, Milano, 2004, (Ch. 1,2,3,).

Assessment methods and criteria

Oral examination.

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