Skip to Main Content (Press Enter)

Logo UNICH
  • ×
  • Home
  • Degrees
  • Courses
  • Jobs
  • People
  • Outputs
  • Organizations
  • Third Mission
  • Projects
  • Expertise & Skills

UNI-FIND
Logo UNICH

|

UNI-FIND

unich.it
  • ×
  • Home
  • Degrees
  • Courses
  • Jobs
  • People
  • Outputs
  • Organizations
  • Third Mission
  • Projects
  • Expertise & Skills
  1. Courses

000141L - SOCIAL ACCOUNTING

courses
ID:
000141L
Duration (hours):
72
CFU:
9
SSD:
ECONOMIA AZIENDALE
Located in:
PESCARA
Url:
Course Details:
BUSINESS ADMINISTRATION/DIREZIONE AZIENDALE Year: 2
Course Details:
BUSINESS ADMINISTRATION/ECO MANAGEMENT Year: 2
Course Details:
BUSINESS ADMINISTRATION/PROFESSIONALE Year: 2
Year:
2025
Course Catalogue:
https://unich.coursecatalogue.cineca.it/af/2025?co...
  • Overview
  • Syllabus
  • Degrees
  • People

Overview

Date/time interval

Primo Semestre (14/09/2025 - 14/12/2025)

Syllabus

Course Objectives


Learning Objectives: The course aims to introduce students to the study of the primary accounting and non-financial tools used by companies to communicate their economic, social, and environmental performance. Therefore, particular attention will be devoted to the analysis of environmental, social, and sustainability reporting models, as well as to the methods of measurement, detection, and representation of social and environmental issues in the financial statements and their main annexes.

The issue of the assurance of corporate responsibility reports prepared by companies will also be addressed.

Expected learning outcomes / Learning Outcomes: The knowledge and skills acquired by students at the end of the course are:

To know the main socio-environmental communication tools adopted by companies; the guidelines and standards used by companies for non-financial information reporting; the national and international accounting principles supporting the accounting and reporting of social and environmental issues; the main regulatory provisions aimed at affecting the methods of company-environment interaction and its reporting methods; the reasons and methods for assurance of sustainability reports; how to draw up a company's responsibility report.

The students will be able to analyse and evaluate the non-financial statements of companies, assess the environmental variables that can impact corporate systems, identify risks and opportunities, and critically evaluate non-financial data and information.

The students could use the skills acquired to communicate the reasons supporting the need for reporting and assurance of sustainability reports.


Course Prerequisites


Prerequisites:

Students should already have acquired knowledge and skills in business management, accounting and auditing


Teaching Methods


Teaching methods and course structure: The course is structured into 72 hours of teaching activities, organised into lectures, case studies, and project work.


Assessment Methods


Course grade determination:

The exam will focus on:

- the theoretical contents of the program;

- the discussion of a short written report concerning a sustainability report, or the discussion of project work

The exam registration must be done online by visiting the website https://unich.esse3.cineca.it/


Texts


L. Tarquinio, Corporate Environmental Responsibility e Comunicazione d’Impresa. La variabile ambientale nel bilancio di esercizio e nei report volontari, Giappichelli, Torino, 2009, only chapters III e IV.

GBS - Associazione nazionale per la ricerca scientifica sul Bilancio Sociale, Il Bilancio sociale. GBS 2013. Standard, Giuffrè, 2013.

F. Balluchi - K. Furlotti (a cura di), La Responsabilità sociale delle Imprese, Giappichelli, Torino, IV edizione, 2024.

Articles, research reports and guidelines that can be used to draw up or to assure non-financial statements, will be highlighted by the teacher at the beginning of the course and made available on https://fad.unich.it/


Contents


The course aims to analyse the main communication tools used by companies to disclose their social and environmental responsibilities. In particular, the analysis will focus on Corporate responsibility reports (sustainability reports, social reports, climate change reports, integrated reports), environmental and social issues in conventional accounting and, finally, on the characteristics and role of the assurance of sustainability reports.


Course Language


Italian


More information


E-mail: lara.tarquinio@unich.it


Degrees

Degrees

BUSINESS ADMINISTRATION 
Master’s Degree
2 years
No Results Found

People

People

TARQUINIO Lara
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Docenti di ruolo di Ia fascia
No Results Found
  • Use of cookies

Powered by VIVO | Designed by Cineca | 26.4.0.0