The course aims at developing competences and skills for the management and the reporting of sustainability practices of organizations. After the course, the students will be capable of: - demonstrating the relevance of sustainability accounting and accountability in various organizational forms; - understanding the role and the foundations of accounting and accountability for sustainability within contemporary societies; - analyzing the reasons and the targets of the non-financial reports, such as the processes needed for their production; - understanding the process for the transition towards a sustainable society.
Prerequisiti
None
Metodi didattici
The following didactic methods will be jointly adopted: - Frontal lectures; - Guest lectures; - Assignment; - Tutoring.
Frontal lectures: The theoretical coverage of all topics will be ensured by a first presentation through frontal lectures, supplemented by practical experience of guest lecturers.
Guest lectures: Practitioners and academic experts from foreign universities are invited to share their knowledge and experiences with students.
Assignment: Students are invited to actively participate in the lectures through teamworks. This would allow students to strengthen their skills in critically evaluating and discussing a specific topic of interest.
Tutoring: The tutors of the course will provide active support to students by revising theoretical concepts and by assisting them during the assignment.
Verifica Apprendimento
ATTENDING STUDENTS: Assignment (report and presentation) AND oral exam.
NON-ATTENDING STUDENTS: Oral exam.
Testi
Mandatory readings: - Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability accounting and accountability. Routledge. - Chapters 1, 2, 3, 5, 6, 14; - Rimmel, G. (Ed.). (2020). Accounting for Sustainability. Routledge. - Chapters 1, 2, 7, 8, 9 10, 11, 13, 14; - Materials available on KIRO; - Papers and readings provided during lectures.
Contenuti
PART I - Background: Setting the context - Introduction to sustainability accounting and related background and global context - Context and background information to the environmental, social and economic challenges for companies - Relevance of sustainability accounting and accountability in various organizational forms
PART II - Theoretical Perspective - Key theoretical concepts of corporate sustainability - Theories of accounting for sustainability
PART III - Reporting and Communicating Sustainability - Sustainability reporting: History, frameworks and regulation - Sustainability reporting process - Assurance of sustainability reporting - Accounting communication for sustainability
Lingua Insegnamento
INGLESE
Altre informazioni
NOTE: students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support actions.
