The course aims to examine the relationship between the firm and the stakeholders from a business economics point of view.
The relationship with corporate stakeholders requires the formulation and implementation of specific social strategies and the expansion of the target of performance measurement and corporate reporting.
This expansion, that goes with an enlargement of people involved, requires an answer in terms of new models and new tools, further than balance sheet, to support the process of planning and controlling corporate social responsibility and social reporting.
The course consists in frontal lessons concerning the theoretical notions on corporate social responsibility and social and environmental reporting, but also analyzing the tools used by the companies to apply this issues to the management of the firm. Some lessons are organized with the participation of consultants, managers or entrepreneurs.
The system of firm-stakeholder relationship.
The strategic approach to corporate social responsibility
The social strategies: formulation and implementation
The measurement of social and environmental performance: the Stakeholder Scorecard
The communication of social and environmental performance: social reporting, environmental reporting and sustainability reporting; the integrated reporting
The social and environmental auditing
The main standards for management and reporting of corporate social responsibility:
Global Compact, OECD guidelines, European Commission initiatives on Corporate Social Responsibility
IIRC (integrated reporting)
Analysis of corporate cases of social/sustainability reports
Cantele S., La Stakeholder Scorecard. Dalla formulazione delle strategie alla misurazione delle performance sociali, Giappichelli, Torino, 2006
Bagnoli L., Responsabiità sociale e modelli di misurazione, FrancoAngeli, Milano, 2010 Chapters 1,2,3,4 (5 excluded)
The content of the books, and of the frontal lessons, fits with the program. Further materials will be available on the e-learning platform, to which students can access with the password supplied by the professor
|Cantele S.||La Stakeholder Scorecard. Dalla formulazione delle strategie alla misurazione delle performance sociali||Giappichelli||2006|
|Bagnoli Luca||Responsabilità sociale e modelli di misurazione||FrancoAngeli||2010||tranne capitolo 5|
The examination is written, and is composed by different questions on the course program, aiming at verifying the knowledge on the course issues and the ability to put into relation the different tools and standard models with the different purposes of CSR management and stakeholder engagement: strategy formulation, planning, process management, reporting and control.