CORPORATE REPORTING

The course contributes to the educational objectives of the Master’s Degree Programme, which aims at providing students with advanced knowledge on financial and management accounting, corporate finance and risk management.
This course aims at discussing the evolution of Corporate Reporting along time and, more specifically, it covers the scope and objectives of Corporate Report, the expectations connected to it and the stakeholders. Starting from Annual Report and going through the principles of reporting, the course tackles the evolution of reporting regarding contents, issue and processes. The main objective of accounting is to provide relevant information to market participants. To reach this purpose, Corporate Reporting needs to evolve according to the business environment in which companies operate.

1 KNOWLEDGE AND UNDERSTANDING
- know the objectives and the principles of corporate reporting;
- know principles, value relevance, reporting process and limitations of Annual Reports;
- know principles, value relevance, reporting process and limitations of Sustainability Reports;
- know principles, value relevance, reporting process and limitations of Integrated Reports;
2 APPLYING KNOWLEDGE AND UNDERSTANDING
- identify the disclosure needs that corporate reporting is supposed to address, given the specific characteristics of the company;
- know how to apply Integrated Report principles in order to supply information to users;
- know how to identify the main challenges in the reporting process.
3 MAKING JUDGEMENTS
- know how to frame hypotheses concerning corporate reporting efficacy.

To tackle the course, it is necessary to have already learnt the basic concepts of financial statements analysis and cost accounting.

1. Why and how to communicate companies performance
2. Principles of reporting
3. Annual Reports – The International Financial Reporting Standards
4. Annual Reports – Value relevance of financial information
5. Annual Reports – The reporting process
6. Limitations of Annual Reports
7. Sustainability Reports – the Global Reporting Initiative (GRI) framework
8. Sustainability Reports – Reporting Principles.
9. Limitations of Sustainability Reports
10. Integrated Reporting
11. Stakeholder Engagement
12. Key Performance Indicators (KPIs)

Chiara Mio (ed) Integrated reporting. A new accounting disclosure, Palgrave 2016

The exam includes presentation during classes (30%), project works (30%) and oral exam (40%).

The concepts will be disclosed using real case studies; there will be also some managers and guest speakers attending and contributing to the lectures. A site visit will be organized, even if not mandatory. When possible, project works are encouraged

English

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

written and oral

This subject deals with topics related to the macro-area "Climate change and energy" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development