000141L - SOCIAL ACCOUNTING

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.