Accounting and Corporate Reporting

The course aims to provide students with knowledge useful for developing the ability to read and interpret corporate reporting information, considered also from a strategic and regulatory perspective and in light of recent legislation on sustainability reporting.
To this end, with particular attention to compliance requirements and legal implications, the course intends to provide knowledge relating to:
1. The framework of regulatory obligations underlying the preparation of corporate reporting information;
2. The rationale underlying the preparation of financial reporting information, for the purposes of its reading and interpretation;
3. The evolution of the regulatory framework on sustainability reporting, with particular attention to the reading and interpretation of environmental, social and governance (ESG) information.

By the end of the course, students will have achieved the following outcomes:
­ Knowledge and Understanding: Students will have acquired knowledge of the preparation of financial reporting information and sustainability reporting, and will be able to understand the main relevant legal and regulatory frameworks;
­ Applying Knowledge and Understanding: students will be able to read and interpret the corporate reporting system in compliance with the most recent regulatory requirements, recognizing the main reporting choices reflected in the annual financial statements and in the sustainability report;
­ Independent Judgment: Students will develop, also through discussions and guided analyses of corporate reports, critical skills in interpreting financial and sustainability reporting disclosure, identifying the legal, regulatory and corporate factors that influence its preparation;
­ Communication Skills: Students will learn the specific language of corporate reporting from an integrated perspective and will be able to communicate clearly, effectively and appropriately in specialized contexts;
­ Learning Skills: Students will develop the ability to update their knowledge independently in response to evolving legislation on financial statements, corporate reporting and sustainability.