The course aims to provide students with the concepts and theoretical basis necessary for understanding and implementing:

-the concept of sustainability and its dimensions (economic, social, environmental and ethical dimensions) and of ESG information 

-the concept and the content of integral development and the concept and contents of corporate social responsibility and sustainability  ( theoretical constructs and foundation) and main theories on which they are grounded (i.e., stakeholder theory, common good theory)

-the different perspectives on sustainability and corporate social responsibility applied at a macro, micro and territorial level and operationalized by for profit, not for profit companies and by purpose-driven companies and Benefit Corporations

-the main national and international accountability standards (GRI, GBS, IIRC for integrated reporting) and reporting tools ( sustainability report,  integrated report, social report) and norms (such as the UNI EN ISO26000) as well as the main norms and soft regulations drawn from the current national and international evolution (the UN AGenda, the European Action Plan, the European Taxonomy, the Italian law on società benefit).

The program encompasses three Modules.

Module A: The concept of sustainable modernity and the role of companies for sustainability
The concept of integral development of companies and the theoretical foundations of corporate social responsibility: from business ethics and stakeholder theory to civil economy, to the theory of the common good, to humanistic management.
Sustainability strategiws in large and small companies. .

Module B: Dynamics and  regulatory frameworks for implementing sustainable strategies and and ESG 

The 2030 Agenda and the Sustainable Development Goals (SDGs).
The green taxonomy: EU Regulation 2020/825: a unitary classification of sustainable economic activities. ESG issues and investors; ESG risks, new ESG performance measurement systems.
Voluntary vs mandatory disclosure of sustainability performance and evolution of sustainability reporting: from Directive 2014/95/EU (Non financial disclosure) and its implementation with Legislative Decree 54/016 to the Corporate Sustainability Reporting Directive (CSRD): Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022.
Benefit companies: the Law of 28 December 2015, n. 208 (paragraphs 376-383 and annexes 4 - 5) and the certification of sustainable performance.

Module C: Sustainability and ESG reporting:  standards and models
The sustainability report: sustainability reporting in the guidelines of the Global Reporting Initiative (GRI).
The integrated report: The IIRC framework for integrated reporting (notes on IFRS Foundation and SASB Standards)
The guidelines for social reporting in the Third Sector
EFRAG and European standards: outline of future prospects and the standardization process of sustainability reporting standards.

none

Knowledge and understanding: By the end of the course, students must have acquired the knowledge of the concept of sustainability and corporate social responsibility, key regulatory references, national and international guidelines of CSR and sustainability reporting and reporting standards used by organizations worldwide. In particular, they must know and understand the different strategies, actions and accountability tools that can be adopted for implementing sustainability and ESG reporting. These results will be achieved through the following teaching methods: traditional class lectures, analysis and discussion of business cases, working group and in-depth seminars involving managers, entrepreneurs and practitioners.

Applying knowledge and understanding: Students should be able to appropriately apply the knowledge to analyze, understand and solve situations and problems related to the development of social responsibility and sustainability actions, programs  and strategies implemented by public and private organizations, as well as to interpret and evaluate the reporting standards required for the implementation of the  sustainability reporting and the ESG information.The methods used to achieve this goal include the use of materials and on line platforms to asses and evaluate sustainability reporting and ESG information; working groups and case studies.

Making judgements: Students must acquire the capability to integrate the different topics and perspectives of CSR and sustainability and to critically evaluate strategies and tools organizations adopt to implement and report on sustainability and ESG.  The methods used to achieve this goal include the analysis and discussion of cases and working group involving managers, entrepreneurs and practitioners.

Communication skills: Students must acquire a clear and effective communication capability to interact with CSR and sustainability officers, managers, entrepreneurs and institutions - belonging to the public, private and no-profit sectors -,  and a good mastery of the lexicon related to the topics. The main teaching methods used to achieve an in-depth technical language and a wide knowledge on the topic include: traditional class lectures and seminars aimed to discuss specific issues with managers and practitioners.  

Learning skills: Students must have developed good learning skills that will enable them to deepen and apply the knowledge gained during the course on social and sustainability strategies, and ethical, social and environmental reporting as well as relative to international standards adopted by organisation (for profit, no-profit, public and private organisations). The methods of teaching work with which these results will be achieved will be: testimonials, analysis and discussion of business cases, group work and in-depth seminars, production of works.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Classroom readings and group discussion/focus group focused on specific themes.
Involvement of practitioners  (on campus) for in-depth analysis of some topics included in the program.

Teaching

Traditional class lectures

Workshops and seminals (with the parcitipation of CSR and sustainability managers/officers)

Case-studies (lectures and critical evaluation)

Working groups and discussions

Videos 

Innovative teaching methods

Use of videos and other online materials. Possibility to attend a dedicated massive online open course (MOOC) on the topics. In class board game to be played in teams

Attendance

Strongly Recommended. Attendance will allow to deepen and operationalize the knowledge, to adopt innovative teaching tools, and to adopt a different assessment method (based on presenting and discussing a thesis:  viva dissertation and short written thesis based on an assigned topic).  

Course books

Please procure the following textbooks:

Textbook relative to Module A:

-Rullani Enzo, Modernità Sostenibile. Idee, filiere e servizi per uscire dalla crisi, Marsilio, Venezia, 2010, Capitolo 2: Come e perché la modernità è diventata insostenibile p. 43-71. 

-Carlo Sorci (a cura di), Lo sviluppo integrale delle aziende Giuffrè, Milano, 2007.Capitolo 1: (la nozione di sviluppo integrale; lo sviluppo integrale delle aziende; dalla dimensione sociale allo sviluppo integrale: Yunus, il banchiere dei poveri). pp. 11-27; 

Textbooks relative to  Modules B & C:

Tettamanzi Patrizia, Minutiello Valentina (a cura di) ESG: bilancio di sostenibilità e Integrated Reporting, Wolters Kluwer Italia, Milano, 2022.

Capitolo 2: (M. Murgolo): Il concetto di sostenibilità: sviluppo sostenibile, Agenda 2030 e gli SDGs, misurazione dei sustainability risks e cambiamenti climatici.  (pp 7-24).

Capitolo 5: Le regole ESG e gli investitori (E.S. Vergani), pp. 61-75.

Capitolo 7:Voluntari vs Mandatory Disclosure delle performance di sostenibilità (V. Minutiello, L. Brunello) pp. 105-126.

Capitolo 8: (M. Comoli, F. Bavagnli e G. Barletta), Il sustainability Reporting nelle linee guida del Global Reporting Initiative (GRI) pp. 129-150.

Capitolo 9: (V. Minutiello), Una nuova frontiera di rendicontazione: l’Integrated Reporting, obiettivi, sfide e criticità, pp 151-167.

Capitolo 10: (P. Tettamanzi, V. Minutiello, M. Murgolo), Gli enti del Terzo Settore, il Bilancio Sociale e la valutazione d’impatto , pp. 173-181.

Capitolo 11: (P. Tettamanzi, M. Murgolo), La certificazione delle performance sostenibili: il fenomeno delle società benefit e delle B-corp pp.185-203.

Assessment

Written examination

Evaluation criteria and scores are determined according to the following scale:

• less than 18/30 - insufficient level: the candidate does not reach any of the learning outcomes foreseen in the point "knowledge and understanding";
• 18-20/30 - sufficient level: the candidate achieves, in particular, the learning outcomes foreseen in the point "knowledge and understanding";
• 21-23/30 - fully sufficient level: the candidate achieves, in particular, the learning outcomes foreseen in the points "knowledge and understanding" and "applied knowledge and understanding";
• 24-26/30 - good level: the candidate achieves, in particular, the learning results foreseen in the points "knowledge and understanding"; “applied knowledge and understanding” and “making jusgements";
• 27-29/30 - very good level: the candidate achieves, in particular, the learning outcomes foreseen in the points "knowledge and understanding"; “applied knowledge and understanding”; “autonomy of judgement” and “communication skills”;
• 30-30 cum laude - excellent level: the candidate fully achieves the learning outcomes foreseen in the points "knowledge and understanding"; “applied knowledge and understanding”; “making judgements/autonomy of judgement”; “communication skills” and “ability to learn”.

As an alternative to the full written exam, only the attending students will be allowed to submit a written dissertation/essay focused on a selected topic included in the course. The topic shall be agreed with the teacher. The manuscript should be submitted in hard copy and by e-mail (as attachment) one week before the exam date. The work will be evaluated taking into account the following parameters: completeness; clarity, critical analysis and will be assigned a maximum rating of 30 points / 30. 

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Teaching

Non-Attending students shall use the same training materials adopted for attending students. In addiiton, to fill the gap due to not attedance, they should read the following texts:

Venturelli Andrea, Caputo Fabio (2017). Informativa non finanziaria e regulation McGrawHill Education, Milano.

Capitolo 1: La CSR e il ruolo dell’informativa non finanziaria (Andrea Venturelli), pp 1-23.

Pizzi Simone (2022), La standardizzazione dell’informativa di sostenibilità. Stato dell’arte e profili evolutivi, Cacucci Editore, Bari.

Capitolo 1: Trasparenza informativa e responsabilità sociale d’impresa (pp 15-37)

Capitolo 2: I profili evolutivi del sustainability reporting (pp 38-64)

e

Cavicchi Caterina (2023), Sistemi informativi, accountability e reporting nelle aziende non profit, Giuffrè, Milano.

Capitolo 1, Paragrafo 1.4: La prospettiva giuridica; la qualifica di Ente del Terzo Settore; Paragrafo 1.5: La prospettiva economico aziendale (pp. 14-28).

Capitolo 2., Paragrafo 2.4: Il bilancio sociale negli ETS; Paragrafo; Paragrafo 2.5: La valutazione dell’impatto sociale (pp 55-62).

Attendance

No obligation to attend classes.

Course books

The same books listed for attending students 

Assessment

Not attending students evaluation follows the same structure of attending students: the teacher will schedule a writtten exam made by one open question and 5 closed ended questions. It is not possible to prepare an essay.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.