The course aims to provide the conceptual foundations and operational tools necessary to:

• Grasp the concept of sustainability and its dimensions within the economic and business framework;
• Understand the principles guiding companies in implementing, reporting, and communicating sustainability, starting from the concept of Corporate Social Responsibility (CSR), analyzing its evolution over time, and exploring the main theoretical frameworks;
• Examine the competitive value of sustainability and its integration into business models;
• Analyze the dynamics and regulatory frameworks at the national, European, and international levels that have shaped and continue to shape approaches to sustainability, including their implications for specific business models;
• Acquire technical skills in sustainability reporting and ESG (Environmental, Social, and Governance) disclosure, delving into key reporting standards and developing the ability to interpret, analyze, and evaluate non-financial reporting in its various forms.

Module 1: Fundamentals of Sustainability in the Business Context

• The concept of sustainable modernity and the role of businesses.
• Historical and conceptual evolution of corporate sustainability: from philanthropy to strategy.
• Theoretical foundations of Corporate Social Responsibility (CSR).

Module 2: Sustainability and Business Models

• Sustainability, competitive advantage, and corporate performance.
• Circular economy and new business models.

Module 3: Dynamics and Regulatory Frameworks

• Agenda 2030 and Sustainable Development Goals (SDGs).
• Directive 2014/95/EU (Non-Financial Disclosure – NFD) and its transposition through Legislative Decree 54/2016.
• Directive 2022/2464/EU (Corporate Sustainability Reporting Directive – CSRD) and its transposition through Legislative Decree 125/2024.
• EU Regulation 2020/852 – The Green Taxonomy.

Module 4: Sustainability Reporting and ESG Disclosure

• Sustainability report: structure and purpose.
• Integrated report: structure and purpose.
• Reference frameworks and standards: GRI Standards (Global Reporting Initiative), SASB Standards (Sustainability Accounting Standards Board), ESRS (European Sustainability Reporting Standards), IIRF (International Integrated Reporting Framework).
• ESG ratings and the role of institutional investors.
• Certification of sustainable performance: Benefit Corporations and B Corps.

None

Knowledge and Understanding. By the end of the course, students should have acquired knowledge of the principles and concepts of sustainability and corporate social responsibility, how sustainability can be integrated into business models, key regulatory frameworks, and national and international sustainability reporting standards, as well as ESG disclosure. 

Applying knowledge and understanding. Upon completion of the course, students should be able to appropriately and flexibly apply the acquired knowledge to analyze, understand, and implement programs, actions, and strategies oriented toward corporate social responsibility and sustainability. Additionally, they should be capable of interpreting reporting standards essential for sustainability reporting and ESG disclosure. 

Making judgements. Students should be able to integrate and connect the knowledge acquired throughout the course into a coherent framework, independently addressing complex issues and demonstrating critical judgment regarding the implementation of sustainable and responsible strategies, programs, and actions by organizations, as well as their communication through sustainability reporting. 

Communication Skills. Students should develop clear and effective communication skills, demonstrating proficiency in the terminology and concepts covered during the course to engage in discussions on the benefits of sustainability-oriented approaches and the dynamics associated with the introduction of sustainability reporting and ESG disclosure. 

Learning Skills. Students should develop strong learning abilities that enable them to master the topics covered in the course and establish the theoretical, conceptual, and methodological foundations necessary to apply their acquired knowledge in real-world contexts. 

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

Teaching

Classroom teaching combines traditional methods (lectures) with innovative educational practices, such as cooperative learning, problem-based learning, and role-playing, along with group work, business case studies, video analysis, and in-class discussions. Through direct interaction with the instructor and active classroom engagement, this approach aims to enhance student involvement, fostering more effective learning processes throughout the course.

Innovative teaching methods

Cooperative learning, problem-based learning, role-playing.

Attendance

Attendance is not mandatory. However, the subject requires the acquisition of a specific and precise technical vocabulary, as well as the ability for conceptual abstraction and practical application of certain tools. To facilitate the gradual learning of the subject and appropriate terminology, as well as to enhance the understanding and discussion of the topics covered in class, regular attendance is strongly recommended.

Course books

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

Sorci Carlo (a cura di), Lo sviluppo integrale delle aziende Giuffrè, Milano, 2007. Only Chapter 1, pp. 11-27. 

Venturelli Andrea, Caputo Fabio (2017). Informativa non finanziaria e regulation McGrawHill Education, Milano. Only Chapter 1: La CSR e il ruolo dell’informativa non finanziaria (Andrea Venturelli), pp 1-23.

Tettamanzi Patrizia, Minutiello Valentina (a cura di) ESG: bilancio di sostenibilità e Integrated Reporting, Wolters Kluwer Italia, Milano, 2022. Chapters: 2, 4, 5, 7, 8, 9, 10, 11. 

Teaching materials and selected articles provided by the professor on the platform. Moodle › blended.uniurb.it

Assessment

Written examination and oral assessment, to be taken within the same day.

The written examination consists of three open-ended questions on topics covered in the course, to be completed within one hour. Responses will be evaluated based on the following criteria: coherence between the question and the answer, depth of subject knowledge, clarity and structure of the response, adequacy of the explanation, correct use of technical language and terminology, and inclusion of illustrative examples when required. Each response that fully meets the evaluation criteria will be awarded a maximum of 10 points. The overall grade is expressed on a 30-point scale, and the written examination is considered passed with a minimum score of 18/30.

Upon passing the written examination, the student proceeds to the oral assessment, which includes at least two questions on parts of the syllabus covered during the course but not included in the written test. Responses will be assessed based on the following criteria: coherence between the question and the answer, depth of subject knowledge, clarity and structure of the response, adequacy of the explanation, inclusion of relevant examples, and proficiency in the use of specialized terminology.

Students who actively participate in innovative learning activities, such as presentations and group work, will have their contributions recognized in the final evaluation, in accordance with the guidelines provided during the course.

In the final assessment, particular value will be given to:

• The ability to articulate and explain concepts without relying on rote memorization of study materials and lecture slides;
• The capacity to establish logical connections between different concepts;
• Proficiency in using specialized technical language;
• The ability to present arguments rigorously, effectively, and within the allotted time.

The final evaluation is expressed on a 30-point scale and is based on the following grading criteria:

• 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”. 

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

Individual study of the texts and reference teaching materials.

Attendance

N.A.

Course books

The same books listed for attending students.

Assessment

Not attending students' evaluation follows the same structure as attending students. 

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.

The student can request to sit the final exam in English with an alternative bibliography.