SOCIAL RESPONSIBILITY REPORT AND NON FINANCIAL DISCLOSURE Single channel
Chair (Coordinator) and Rapporteur: SALVATORE PRINCIPALE
Lecturers
Learning outcomes
Students will acquire theoretical and regulatory knowledge in the field of social and sustainability reporting and non-financial communication, with reference to the main reporting standards (GRI, ESRS, ISSB) and the national and European regulatory framework.
Prerequisites
Not required
Programme
- Corporate Social Responsibility
- The Impact of Sustainability on Business Management: Strategy, Governance, and Reporting
- Performance Measurement Systems and ESG Dynamics
- Voluntary vs. Mandatory Disclosure of Sustainability Performance
- The Principle of Materiality (Impact and Financial) and Other Key Principles of Sustainability Reporting
- Sustainability Standards: Major International Frameworks
- NFRD and CSRD
- ESRS and IFRS Standards
- Assurance of Sustainability Information
- Benefit Corporations and Impact Assessment
Books
Material
Lessons mode
Frontal Lessons
Frequency
optional
Exam mode
Oral exame
Sustainability goals
- Academic year2026/2027
- Degree program to which the course belongsEconomics and management (Campus Latina)
- Lesson code10611827
- Year and semester1st year - 2nd semester
- Activity typeAttività formative affini ed integrative
- Academic areaAttività formative affini o integrative
- SSDSECS-P/07
- Mandatory presenceNo
- Languageita
- CFU9 CFU
- Total duration72 hours
- Hours distribution72 classroom hours