CORPORATE SUSTAINABILITY REPORTING

Academic year
2024/2025 Syllabus of previous years
Official course title
CORPORATE SUSTAINABILITY REPORTING
Course code
EM1604 (AF:466167 AR:254502)
Modality
On campus classes
ECTS credits
6
Degree level
Master's Degree Programme (DM270)
Educational sector code
SECS-P/07
Period
1st Term
Course year
2
Where
VENEZIA
Moodle
Go to Moodle page
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 over time and, more specifically, it covers the scope, objectives and the contents of the Corporate Report, and stakeholders’ expectations connected to it. Starting from the Annual Report and progressing towards Sustainability Reporting, Integrated Reporting and the latest European and international frameworks and laws, the course tackles the evolution of reporting regarding contents, issues 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.
At the end of the course, students will be able to understand the latest developments in Corporate Reporting, with a specific focus on Sustainability Reporting. Students will also have familiarised themselves with the most widely recognised and applied international reporting laws, schemes and frameworks.
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;
- know principles, value relevance, reporting process and limitations of Corporate Reports, complying with the latest European and international laws, schemes and frameworks.

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 the principles of globally recognised reporting frameworks in order to supply information to users;
- know how to interpret and comply with the requirements of the latest European and international laws, schemes and frameworks;
- know how to identify the main challenges in the reporting process.

3. MAKING JUDGEMENTS
- know how to frame hypotheses concerning corporate reporting efficacy;
- know how to assess the quality and reliability of Corporate Reports based on their adherence to international laws, schemes and frameworks.
Financial statements, annual report, accounting principles.
Basic knowledge of sustainability
1. The Evolution of Corporate Reporting: From Annual Reports to Sustainability Reports
2. The GRI Standards and Principles of Reporting
3. The International Integrated Reporting Framework
4. The SASB Standards
5. The IFRS Sustainability Disclosure Standards
6. The EU Taxonomy of Sustainable Activities
7. The Non-Financial Reporting Directive
8. The Corporate Sustainability Reporting Directive: Introduction
9. The Corporate Sustainability Reporting Directive: Regulatory Provisions and Requirements
10. The European Sustainability Reporting Standards (ESRS)
11. ESRS – Cross-cutting and Governance Standards: ESRS 1-2; ESRS G1
12. ESRS – Environmental Standards: ESRS E1-E5
13. ESRS – Social Standards: ESRS S1-S4
14. The Corporate Sustainability Due Diligence Directive
15. The Assurance of Sustainability Reporting
C. Mio Integrated Reporting. A new Accounting Disclosure Palgrave 2016

Additional learning materials will be made available through the Moodle platform.
Oral colloquium; for students attending to 90% of the lectures, it's possible to give the examination using project works assigned during the course.

As regards the gradation of the grade (how the grades will be assigned), regardless of the attending or non-attending mode:
A. scores in the 18-22 range will be awarded in the presence of:
- sufficient knowledge and ability to understand applied in relation to the programme;
- sufficient ability to apply knowledge and understanding and judgment;
- sufficient communication skills, especially in relation to the use of specific language relating to the subject;
B. scores in the 23-26 range will be awarded in the presence of:
- good knowledge and ability to understand applied in relation to the programme;
- good ability to apply knowledge and understanding and judgement;
- good communication skills, especially in relation to the use of specific language relating to the subject;
C. scores in the 27-30 range will be awarded in the presence of:
- excellent knowledge and ability to understand applied in relation to the programme;
- excellent ability to apply knowledge and understanding and judgment;
- excellent communication skills, especially in relation to the use of specific language relating to the subject.

30 cum laude excellent understanding and knowledge of concepts and contents and excellent language with capability of interdisciplinary approach
Lectures, case study, project works and speakers (managers)
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.
oral

This subject deals with topics related to the macro-area "Natural capital and environmental quality" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development

Definitive programme.
Last update of the programme: 28/08/2024