CORPORATE GOVERNANCE AND SUSTAINABLITY REPORTING

The course contributes to the educational objectives of the degree program, which aims to provide extensive knowledge in economics and management, with particular emphasis on long-term value creation. The course focuses on the study of corporate governance and sustainability reporting. Specifically, it delves into governance models, the relationship between sustainability and governance—namely the role and involvement of governing bodies in various processes—before concentrating on the topic of sustainability reporting according to the main international standard setters.

1 KNOWLEDGE AND UNDERSTANDING
- Know the definitions and models of corporate governance;
- Know sustainability reporting;
- Know the sustainability accounting principles related to corporate governance.
2 ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
- Identify the roles and processes of sustainability within companies;
- Know how to formulate sustainability policies and actions;
- Know how to apply relevant reporting principles.
3 JUDGMENT SKILLS
- Know how to formulate hypotheses and judgments regarding sustainability governance and its reporting.

Students are required to have a basic knowledge of accounting

- Corporate governance: definitions, models, frameworks
- Sustainability and corporate governance: role and involvement of governing bodies in various processes
- Sustainability reporting
- Sustainability principles (ISSB and ESRS): focus on governance
- ESG risk management
- Remuneration and sustainability
- Sustainability due diligence
- Case studies

Mio, c., Panfilo, S., Scarpa, F. (2025). Corporate Sustainability: Reporting and Management Accounting. McGraw Hill, Milano. ISBN: 9788838613357n.
Italan Stock Exchange Corporate Governance code.
Annual report on the evolution of listed companies' corporate governance.
Additional material provided by the professor.

Written exam. The course may include the preparation of a project work for attending students.

written

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.

Several methodologies will be used, such as lectures, real case studies and guest speakers.

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.

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