SOCIAL RESPONSIBILITY REPORT AND NON FINANCIAL DISCLOSURE Single channel

Chair (Coordinator) and Rapporteur: SALVATORE PRINCIPALE

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

  • Goal15
  • Goal16
  • Goal17
  • 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