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

Vola, Paola. LA MISURAZIONE DELLA SOSTENIBILITÀ PER FINALITÀ GESTIONALI-Strategia, modelli di business e performance integrata. Vol. 29. G. GIAPPICHELLI EDITORE-TORINO, 2025.
Other reference material (slides, case studies, articles) produced by the lecturers will be made available on the course web page at the URL https://www.dir.uniupo.it/

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 physical disabilities, Learning Disabilities or Specific Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University web site:
https://uniupo.it/it/servizi/servizi-studentidisabilie-dsa
Students with disabilites, learning disabilites or special educaton needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities.

Written exam with open-ended questions. You must score at least 18 on both modules to pass. The exam for both modules must be taken during the same exam session.

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

Be able to define a sustainability strategy
Be able to identify stakeholders
Develop a thorough understanding of the business, regulatory, and professional context related to sustainability and sustainability reports
Be able to design a sustainable balanced scorecard and a sustainability report
Knowing how to identify sustainability performance indicators