Ateneo - UPO

Analysis of corporate strategy and the impact of sustainability and corporate social responsibility on business strategy Measurement of sustainability performance Integrated reporting Sustainability accounting and sustainability reporting

Teachers’ slides Pistoni, Songini, Perrone, The how and why of a firm’s approach to CSR and sustainability: a case study of a large European company, Journal of management and governance Enel case study parts A Laine M., Tregidga H., 2025, Routledge, Sustainability Accounting and Accountability

Theoretical and practical understanding of the main contents of sustainability strategy, performance measurement of sustainability, and sustainability reporting

None

Lectures. Group case studies to be carried out in the classroom. Company’s testimonials

Students with disabilities, specific learning disorders (SLD), or special educational needs (SEN) can request specific services and t dedicated to them by contacting the Career Development Coordination and Student Services Staff and consulting the dedicated page on the University website: https://uniupo.it/it/servizi/serv studentidisabili-e-dsa Once they have contacted the University Staff, students with disabilities, SLDs, or SEN can contact the course instructor regarding the exam procedures and teaching aspects.

Written examination

A) Corporate social responsibility (CSR), sustainable development and sustainability: definition and history B) CSR and sustainability in different institutional and business contexts C) ESG factors D) Sustainability strategy and stakeholder engagement E) The impact of CSR and sustainability on the organization, operational mechanisms, and business performance F) Measuring sustainability performance: the sustainable balanced scorecard G) Integrated reporting H) European landscape in terms of sustainability reporting. I) Sustainability accounting: - Sustainability management and control - The evolution of sustainability reporting - Sstainability reporting process - ESG analysis and risk management - External acounting J) Sustainability accounting issues: - Climate - Water - Biodiversity - Human rights - Economic inequality K) Group case studies

Develop an adequate understanding of the regulatory and professional context regarding sustainability strategy and reporting.