Accounting and financial statement

The module aims to develop knowledge of the theoretical concepts and practical implications relating to the construction and analysis of environmental, social and economic disclosure. As part of the curriculum in International Finance and Economics, the educational objectives of the module focus on sustainability reporting both from the perspective of the preparers (managers and consultants) and the users (interested stakeholders such as banks and financial intermediaries).

The teaching module provide a comprehensive exploration of the social, environmental and economic sustainability reporting from two main perspectives: normative and empirical.

Standards and regulatory initiatives aimed at promoting and standardizing sustainability disclosure at the international level will be analyzed. Also the concept of materiality in sustainability reporting will be examinated. 

Some case studies will be analyzed to observe sustainability disclosure in practice.

C. Mio, C., Agostini, M., Scarpa, C., 2024. Sustainability Reporting. Conception, International Approaches and Double Materiality in Action, Palgrave Studies.

The PPT files of the lessons (also supplementing the textbook) and of the case studies will be published online, on the teacher's page.

• The following teaching methods will be adopted:  

  • theoretical and practical teaching. Students will have the opportunity to explore the sustainability disclosure, both from a theoretical and practical point of view, with case studies.
  • types of lessons: frontal lessons in the classroom and discussion of cases;
  • instrumentation adopted: the frontal lessons will be carried out with the aid of the Power Point software and integrated with the traditional blackboard.

• Grading will be done by an oral test.

  For grading, the teacher sets ex-ante a score amount for each question and then assigns the score. Failure to answer corresponds to the entire subtraction of the assigned score.

  For the graduation of grades, the she uses the following criteria of percentage share in the total overall assessment:

  (a) knowledge and ability to understand the topics in the syllabus: 40%;

  (b) ability to make connections between topics: 20%;

  (c) ability to apply knowledge: 20%;

  (d) autonomy of judgment and critical thinking: 20%.

English only.

English