Sustainability accounting and management
A.A. 2021/2022
Obiettivi formativi
The Accounting module aims to deliver the students the key concepts to develop knowledge and skills in cost accounting, understanding the main financial statements, and link these financial documents with sustainability reporting and with social and environmental performance measurement.
The Environmental Management module aims to develop knowledge about the management of the environmental standards related to products and processes, the management of environment-related technologies, the management of sustainable supply chain networks and the lifecycle assessment.
The Environmental Management module aims to develop knowledge about the management of the environmental standards related to products and processes, the management of environment-related technologies, the management of sustainable supply chain networks and the lifecycle assessment.
Risultati apprendimento attesi
At the end of the course the student must be able to understand how an organization can impact on society and the environment and develop tools that can effectively manage and prevent these impacts. Moreover, the student must be able to understand the principles of the circular economy and new business models oriented not only to optimize economic performances but especially social and environmental ones with a view to sustainability, ethics and engagement of all stakeholders. During the course project works will be developed, case studies will be analyzed and written tests will be carried out to test the student's learning in the different phases of the course.
Periodo: Secondo semestre
Modalità di valutazione: Esame
Giudizio di valutazione: voto verbalizzato in trentesimi
Corso singolo
Questo insegnamento non può essere seguito come corso singolo. Puoi trovare gli insegnamenti disponibili consultando il catalogo corsi singoli.
Programma e organizzazione didattica
Edizione unica
Responsabile
Periodo
Secondo semestre
Teaching methods
Lessons will be held in presence (if possible), and they can also be attended both in a synchronous way on the Zoom (or on MS Teams) platform based on the timetable of the first semester and asynchronously because they will be recorded and left available to students on the Ariel website of the course.
The course will alternate different teaching techniques: lectures, seminars, case study analysis and tutoring of team work. Lessons may also include pre-recorded materials.
Programme and reference material
The course programme is unchanged. The content of the individual lessons could be modified according to the teaching methods described above. The reference materials are unchanged.
Learning assessment procedures and assessment criteria
The online written exams will be carried out using the exam.net platform, in the way illustrated on the University portal. The written test will have the same structure as the one illustrated on the Ariel website of the course.
The previous teaching modalities may undergo variations and modifications based on the needs of the teachers and the Covid situation. It will be the teachers' concern to promptly update the teaching and examination methods.
Lessons will be held in presence (if possible), and they can also be attended both in a synchronous way on the Zoom (or on MS Teams) platform based on the timetable of the first semester and asynchronously because they will be recorded and left available to students on the Ariel website of the course.
The course will alternate different teaching techniques: lectures, seminars, case study analysis and tutoring of team work. Lessons may also include pre-recorded materials.
Programme and reference material
The course programme is unchanged. The content of the individual lessons could be modified according to the teaching methods described above. The reference materials are unchanged.
Learning assessment procedures and assessment criteria
The online written exams will be carried out using the exam.net platform, in the way illustrated on the University portal. The written test will have the same structure as the one illustrated on the Ariel website of the course.
The previous teaching modalities may undergo variations and modifications based on the needs of the teachers and the Covid situation. It will be the teachers' concern to promptly update the teaching and examination methods.
Programma
Accounting:
The first part discusses the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial and economic performance of firms and companies. The Second part discusses the foundamentals of sustainability accounting also called non-financial reporting using mainly the Global Reporting Initiative (GRI) standards with the general purpose to understand the structure, the main components and indicators used to analise environmental, social and governance (ESG) performance of firms.
Management:
The following arguments will be analysed and discussed:
1. Life-cycle perspective: circular economy
2. Role of environmental regulation
3. Consumer perceptions on sustainability
4. Greenwashing
5. Corporate Social Responsibility, stakeholder engagement and shared value theory
6. Green Management
7. Supply chain management
8. Eco-innovation
9. Desinging and implementation of circular and sustainable business models
The first part discusses the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial and economic performance of firms and companies. The Second part discusses the foundamentals of sustainability accounting also called non-financial reporting using mainly the Global Reporting Initiative (GRI) standards with the general purpose to understand the structure, the main components and indicators used to analise environmental, social and governance (ESG) performance of firms.
Management:
The following arguments will be analysed and discussed:
1. Life-cycle perspective: circular economy
2. Role of environmental regulation
3. Consumer perceptions on sustainability
4. Greenwashing
5. Corporate Social Responsibility, stakeholder engagement and shared value theory
6. Green Management
7. Supply chain management
8. Eco-innovation
9. Desinging and implementation of circular and sustainable business models
Prerequisiti
no prerequisites
Metodi didattici
The course will alternate different teaching techniques: lectures, seminars, case study analysis and tutoring of team work. Lessons may also include pre-recorded materials.
Materiale di riferimento
Accounting:
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Teaching and reading materials provided in class (available on the Ariel platform in the teaching material section) and the reference book: Libby, Libby, and Hodge, Financial Accounting (10th edition), McGraw-Hill, Chapters: 1, 2, 3, 5, 12, 13.
Management:
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Reference book "Strategic Management and the Circular Economy" Routledge 1s Edition.
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Teaching and reading materials provided in class (available on the Ariel platform in the teaching material section) and the reference book: Libby, Libby, and Hodge, Financial Accounting (10th edition), McGraw-Hill, Chapters: 1, 2, 3, 5, 12, 13.
Management:
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Reference book "Strategic Management and the Circular Economy" Routledge 1s Edition.
Modalità di verifica dell’apprendimento e criteri di valutazione
Accounting:
The exam consists of a written test.
In the written test will be assigned some exercises with a combination of open and multiple-choice questions, aimed at verifying the ability to understand problems. The duration of the written test is commensurate with the number and structure of the assigned exercises, but in any case will not exceed two hours.
There are mid-term tests and project works that replace the written test for the first exam session for attending students. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the Ariel platform.
Management:
The exam consists of an oral examination.
There are mid-term tests that replace the oral examination for the first exam session for attending students. The results of the oral examination and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the Ariel platform.
The exam consists of a written test.
In the written test will be assigned some exercises with a combination of open and multiple-choice questions, aimed at verifying the ability to understand problems. The duration of the written test is commensurate with the number and structure of the assigned exercises, but in any case will not exceed two hours.
There are mid-term tests and project works that replace the written test for the first exam session for attending students. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the Ariel platform.
Management:
The exam consists of an oral examination.
There are mid-term tests that replace the oral examination for the first exam session for attending students. The results of the oral examination and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the Ariel platform.
SECS-P/08 - ECONOMIA E GESTIONE DELLE IMPRESE - CFU: 6
Lezioni: 48 ore
Docenti:
Ganzaroli Andrea, Orsi Luigi
Docente/i
Ricevimento:
Su appuntamento. Scrivere mail a [email protected].
via celoria 2, primo edificio, primo piano, ufficio 19 (online per emergenza COVID)