ESG RISK MANAGEMENT

Anno accademico
2023/2024 Programmi anni precedenti
Titolo corso in inglese
ESG RISK MANAGEMENT
Codice insegnamento
EM1509 (AF:400276 AR:256193)
Modalità
In presenza
Crediti formativi universitari
6
Livello laurea
Laurea magistrale (DM270)
Settore scientifico disciplinare
SECS-P/05
Periodo
1° Periodo
Anno corso
2
Sede
VENEZIA
Spazio Moodle
Link allo spazio del corso
This course investigates modern techniques of risk management to tackle ESG Risks, focusing on identification, data collection, quantification and monitoring of ESG risks within the european regulation remit.
Knowledge of EU sustainability regulatory framework, ESG risk management principles, ESG risk quantification, ESG risk reporting.
Mathematics, Statistics, Econometrics.
1. Regulation part a): EU Taxonomy (EU Regulation 2020/852)
- Scope and Definitions
- Criteria for environmentally sustainable economic activities
- Transparency of environmentally sustainable investments
- Transparency of undertakings in non-financial statements
2. Regulation part b): Corporate Sustainability Reporting Directive (CSRD - UE Directive 2022/2464)
- Double materiality as the basis for sustainability disclosures
- Reporting areas
- General requirements
- Topical standards
3. ESG Risk Assessment Process: general theory
- Forward Looking Approach
- Double Materiality Principle
- Sources of information
- Limits of traditional practices
4. Physical Risk Assessment
5. Transition Risk Assessment
- Giacomelli, A. (2021). EU Sustainability Taxonomy for non-financial undertakings: summary reporting criteria and extension to SMEs. Working Papers Series (No. 29/WP/2021). Ca' Foscari University of Venice, Deptartment of Economics. ISSN 1827-3580.
- Giacomelli, A. (2022). Mark to Target Information: idiosyncratic forward-looking information and its use to tackle sustainability reporting. Working Papers Series (No. 08/WP/2022). Ca' Foscari University of Venice, Department of Economics. ISSN 1827-3580.
Written examination consisting in three questions about three different topics analysed in the course
Frontal lessons using slides and scientific papers
Inglese
scritto

Questo insegnamento tratta argomenti connessi alla macroarea "Cambiamento climatico e energia" e concorre alla realizzazione dei relativi obiettivi ONU dell'Agenda 2030 per lo Sviluppo Sostenibile

Programma definitivo.
Data ultima modifica programma: 29/06/2023