Environmental accounting and management

A.Y. 2020/2021
6
Max ECTS
48
Overall hours
SSD
SECS-P/07 SECS-P/08
Language
Italian
Learning objectives
The course aims to provide students with a general understanding of the main financial, social and environmental accounting tools and documents.
The first part of the course in environmental accounting focuses on learning the fundamentals of analytical accounting to develop a managerial figure capable of understanding strategic choices based on cost-benefit analysis and applying in a sustainable environment.
The second part of the course in environmental management focuses on the discussion of the key concepts of environmental management and especially on the relationship between environmental performance and competitiveness of organizations.
Expected learning outcomes
At the end of the course the student must be able to understand how an organization can impact on society and the environment and develop tools that can effectively manage and prevent these impacts.
During the course project works will be developed, case studies will be analyzed and written tests will be carried out to test the student's learning in the different phases of the course.
Course syllabus and organization

Single session

Responsible
Lesson period
Second semester
The course will be provided entirely online. The lectures will be held in videoconference according to the scheduled time (synchronous mode). The procedures for accessing the class will be communicated by the teachers on the Ariel website and published on the course website.
The lesson times and all the details of the activities will be published on the study program website (https://spa.cdl.unimi.it/it) by the beginning of the classes.
Please consult the ARIEL course site often for teaching news and updates.
Updates will also be communicated through direct mails to students (consult often the institutional mail @students.unimi.it)
Course syllabus
Part I: Financial accounting
The first part of the course focuses on the general accounting of the company on the following topics:
Accounting statements and principles, General accounting: the double-entry accounting system. Recording business transactions, The adjusting and closing process, Merchandising operations, Inventory, Receivables, Fixed assets, Investments, Liabilities, Equity, Statement of cash flows, Financial statement analysis. The balance sheet.


Part II: Sustainability reporting.
The second part of the course will deal with the following topics:
- Corporate Social Responsibility
- Accountability
- Social and Environmental Accountability and Reporting
- Social and Environmental Reporting Standard (Global Reporting Initiative)
- Social Impact and Social Impact Measurement
Prerequisites for admission
No prior skills are required
Teaching methods
Lectures, case studies and project works
Teaching Resources
For attending students: Teaching and reading materials provided in class (available on the Ariel platform) through lectures, slides and case studies.
For non-attending students: Teaching and reading materials provided in class (available on the Ariel platform) and the reference books: Cerbioni, F., Cinquini, L., & Sòstero, U. (2019). Contabilità e bilancio 6/ed. McGraw-Hill editore and Contrafatto M. (2009), Il social environmental reporting e le sue motivazioni: teoria, analisi empirica e prospettive, Giuffrè, Milano.
Assessment methods and Criteria
The exam consists of a written test.
In the written test will be assigned some exercises with a combination of open and multiple-choice questions, aimed at verifying the ability to understand managerial problems. The duration of the written test is commensurate with the number and structure of the assigned exercises, but in any case, will not exceed two hours. There are a mid-term test and project works that replace the written test for the first exam session. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the Ariel platform.
Environmental accounting
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 0
SECS-P/08 - MANAGEMENT - University credits: 0
Lessons: 24 hours
Professor: Apa Roberta
Environmental management
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 0
SECS-P/08 - MANAGEMENT - University credits: 0
Lessons: 24 hours
Professor(s)
Reception:
Thursday 11-12,30 am and 15-16 pm
via conservatorio, 7 - Office 2nd floor - room 20