Ateneo - UPO

The course, structured in five modules presented in more detail below, aims to introduce some key sustainability concepts for private companies: corporate social responsibility, theoretical frameworks for sustainability reporting, the relevance of ESG and sustainability for creditworthiness and green finance.

M. Laine, H. Tredigda, Sustainability Accounting and Accountability, Routledge, 2021

1) Understanding of the meaning of corporate social responsibility.
2) Theoretical knowledge and practical application of the main theoretical frameworks for sustainability reporting.
3) Understanding of the notion of green finance.

None. A good dose of curiosity and open-mindedness, however, are helpful.

Lectures. Meetings with industry experts.

Attendance strongly recommended.

Written examination.

The course consists of the following five training modules
Module 1 - Corporate Social Responsibility
- Corporate social responsibility in the international debate
- The pioneers (in Italy) of corporate social responsibility
- Stakeholder theory and corporate social responsibility
Module 2 - Sustainability reporting: framework and standards
- The evolution of non-financial communication by companies
- Sustainability Reporting
- Integrated Reporting
- SDG reporting
- The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS)
Module 3 - Materiality Analysis
- The concept of materiality and reference frameworks
- The mapping and prioritisation of sustainability issues. Dual materiality
- Data collection and the analysis process
- Stakeholder engagement
Module 4 - Sustainability Kpis And Esg (Environmental, Social And Governance) Metrics
- The Sustainability Balanced Scorecard (SBSC)
- Environmental impact measurement (E)
- Measuring social impact (S)
- Measuring governance
- The incentive system
Module 5 - From ESG performance to sustainable finance
- ESG factors and cost of capital
- ESG rating
- Green/sustainable finance

General and applied knowledge of the corporate social responsibility phenomenon and the main sustainability reporting frameworks.