The course aims to give to the students the knowledge of corporate sustainability (economic, social and environmental) and social responsibility topics, of the different kind of business models for sustainability (such as circular economy models, benefit corporations among the others) and of the main international standards and management and reporting tools presently available, in a context of stakeholder relationships and engagement. In reply to sustainable development, organisations are asked to change their business models and to widen the boundaries of their measurement and reporting practices, in compliance to recent institutional and regulation changes (such as the ONU’s Sustainable Development Goals –SDGs - or the recent regulation on benefit corporations and on non-financial reporting). At the end of learning process, students will know and be able to implement the sustainability business models, and to apply the international standards and tools to plan, manage, control and report sustainability issues in different organisational contexts; they will be able to structure an hypothetical process of implementation of the different models in a firm and to assess the quality of management and reporting tools already adopted by the firm.
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
Non-financial reporting: social, sustainability and integrated reporting
Social auditing and certifications.
The main standards of CSR and sustainability management and reporting:
- UN initiatives: Global Compact and Sustainable Development Goals (SDGs)
- OECD guidelines for multinational enterprises
- SA 8000
- ISO 26000
- AA 1000
IIRC (integrated reporting)
Analysis of some social/sustainability reports
Cantele S., La Stakeholder Scorecard. Dalla formulazione delle strategie alla misurazione delle performance sociali, Giappichelli, Torino, 2006
Further materials will be available on the e-learning platform.
During the whole academic year the professor will be available to meet students following the timetable displayed and continuously updated in her webpages (without need to prior reservation).
The content of books, lessons and materials used during the lessons is adherent to the course program.
The program and the materials are the same for students attending o not attending the lessons.
|Balluchi F. e Furlotti K. (a cura di)||La responsabilità sociale delle imprese. Un percorso verso lo sviluppo sostenibile (Edizione 2)||Giappichelli||2019||978-88-921-2975-7||Capitoli 1, 3, 7, 8, 9|
During the academic year 2020/21 – and in particular for the winter exam session – the exam procedure could already be affected by health and safety regulation connected with COVID-19. The following exam information are consistent with national and University regulation. Every potential change stemming from new regulations would be promptly communicated.
The examination is written, and is composed by some open questions on the course program; during the course a group work could be prepared (but it is not compulsory), which would be assessed at the end of the course with a score (up to 3 points) on the final exam score.
The exam will be in attendance, but distance exam would be guaranteed to anyone asking for it.