510210 - PERFORMANCE MANAGEMENT OF ESG PRACTICES

insegnamento

ID:

510210

Durata (ore):

66

CFU:

SSD:

ECONOMIA AZIENDALE

Anno:

2024

Periodo di attività

Primo Semestre (23/09/2024 - 20/12/2024)

Obiettivi Formativi

This module aims at analysing and critically discussing performance management systems for sustainability at both business unit and corporate level. It provides the student with contents covering the analysis of the current state of the art in the field and put forward a holistic sustainable performance management system. Such a comprehensive approach to management control provides students with a know-how regarding the design, diagnosis and effective use of performance management systems. The topic of sustainability management is approached since nowadays organizations could adopt corporate sustainability as a management approach to simultaneously create value for shareholders and for the community, by focusing on the protection of scarce and nonrenewable resources and turning them into an opportunity for efficiency and competitive advantage.
Therefore, students will be able to:
- Understand the role of performance management for sustainability;
- Define sustainable performance management systems;
- Be aware of the variety of sustainable performance management tools and techniques that can be suitable in different contexts;
- Have a critical awareness of sustainable performance management systems and ESG practices and their impact;
- Design and critically assess a real sustainable performance management system.

Prerequisiti

Basic knowledge of management, organization and economics theories. E.g. Porter’s five forces framework, pricing theories, agency theory.

Metodi didattici

This module is run according to a flipped classroom approach, with students discussing teaching materials and papers with both each other and the teacher. Students will be asked to develop and discuss mind maps, case studies, and assignments with the class. In order to achieve the knowledge and competencies specified for this module, students will be asked to set groups and practice some teamwork with specific assignments. Case studies will be discussed in class in order to enhance the theory previously discussed. Students will have to understand the given problem by applying the knowledge acquired during lectures and show their decision-making competencies. Ad-hoc seminars will extend the contents and knowledge provided during lectures.

Verifica Apprendimento

Students can choose to opt for either the 30-30-40 grade or the final grade based on written test only, by sending an e-mail to the lecturer's e-mail address (mariachiara.demartini@unipv.it) within the two following days from the written test. Failing to send the e-mail according to the above stated terms, the student will let the lecturer to choose between one of the two options on the student’s behalf.
– 30% mind maps, case studies and the interaction during lectures/seminars delivered by experts during the course (the student's effort will be graded, only if the students deliver 100% of the mind maps of the module, otherwise the student will need to resort to the non-attending student option). Each student will be provided with the average of the marks of their mind maps (s)he delivered during the course by 15th Jan 2023.
– 30% mid-term assignment on the analysis of a company’s sustainable Balanced Scorecard
- 40% presentation on the analysis of a real company’s sustainable performance management system. The case study presentation is an oral presentation given by a group of (up to four) students on the application of the diamond PMS framework to a real company. Students are supposed to analyse the extent to which the sustainable PMS components have been implemented in the case company and to provide an assessment of each of the PMS component as well as its (loose/tight) relationship with other sustainable PMS components as well as the integration of the sustainable PMS with the organizational PMS. The assessment should provide both a discussion of strengths and weaknesses of the actual PMS components and a suggestion for future improvements. Each group is given 30 minutes for the presentation and up to 10 minutes for Q&As. The case study presentation can also be summarised in a report to be sent to Prof Demartini (mariachiara.demartini@unipv.it) by the date of the written test. If different students of the same group are taking the PM exam in different dates, then the report will be emailed by the first exam date. On the day after the exam date, the evaluation of the case study will be sent by email.

Testi

- Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability accounting and accountability. Routledge (Chapters 2, 3, 4, 9, 10).
- Rimmel, G. (Ed.). (2020). Accounting for Sustainability. Routledge (Chapters 3, 4, 5, 6).
- Demartini C. 2014. Performance Management Systems. Springer, Berlin Heidelberg (Chapters 1, 2, 3, 5, 6, 7, 8, 9, 10, 11)
- Papers and readings provided during the lectures
Slide presentation (available on the KIRO platform).

Contenuti

Conceptual and empirical sessions will deliver the following:
1. Analysis of the ‘revolution’ in performance measurement
2. Introduction to ESG and related practices
3. Introduction and analysis of the main performance management system frameworks
4. The design and use of a sustainable performance management system
5. The diamond structure of the performance management system and its components
6. The sustainable PMS components