CORPORATE REPORTING

This course aims at discussing the evolution of Corporate Reporting along time and, more specifically, it covers the scope and objectives of Corporate Report, the expectations connected to it and the stakeholders. Starting from Annual Report and going through principles of reporting, the course tackles the evolution of reporting regarding contents, issue and processes. The main objective of accounting is to provide relevant information to market participants. To reach this purpose, Corporate Reporting needs to evolve according to the business environment in which companies operate.

Economia Aziendale intero, Bilancio e analisi economico-finanziaria, Analisi e contabilità dei costi
Financial accounting and management accounting

1. Why and how to communicate companies performance
2. Principles of reporting
3. Annual Reports – The International Financial Reporting Standards
4. Annual Reports – Value relevance of financial information
5. Annual Reports – The reporting process
6. Limitations of Annual Reports
7. Sustainability Reports – the Global Reporting Initiative (GRI) framework
8. Sustainability Reports – Reporting Principles.
9. Limitations of Sustainability Reports
10. Integrated Reporting
11. Stakeholder Engagement
12. Key Performance Indicators (KPIs)

Chiara Mio (ed) Integrated reporting. A new accounting disclosure, Palgrave 2016

oral

30 % presentations during the lectures; 30 % project works; 40 % oral colloquium on the text

the concepts will be disclosed using real case studies; there will be also some managers and guest speakers attending and contributing to the lectures. A site visit will be organized, even if not mandatory. When possible, project works are encouraged

English

• Course with sustainable contents
• University credits of sustainability: 2
• Lecture notes, material for reference or for self-assessment available online or as e-book