Sustainability accounting and management
A.A. 2023/2024
Obiettivi formativi
The Accounting module aims to deliver the students the key concepts to develop knowledge and skills in cost accounting, understanding the main financial statements, and link these financial documents with sustainability reporting and with social and environmental performance measurement.
The Environmental Management module aims to develop knowledge about the management of the environmental standards related to products and processes, the management of environment-related technologies, the management of sustainable supply chain networks and the lifecycle assessment.
The Environmental Management module aims to develop knowledge about the management of the environmental standards related to products and processes, the management of environment-related technologies, the management of sustainable supply chain networks and the lifecycle assessment.
Risultati apprendimento attesi
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. Moreover, the student must be able to understand the principles of the circular economy and new business models oriented not only to optimize economic performances but especially social and environmental ones with a view to sustainability, ethics and engagement of all stakeholders. 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.
Periodo: Secondo semestre
Modalità di valutazione: Esame
Giudizio di valutazione: voto verbalizzato in trentesimi
Corso singolo
Questo insegnamento può essere seguito come corso singolo.
Programma e organizzazione didattica
Edizione unica
Responsabile
Periodo
Secondo semestre
Programma
Accounting:
The first part discusses the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial and economic performance of firms and companies. The Second part discusses the foundamentals of sustainability accounting also called non-financial reporting using mainly the Global Reporting Initiative (GRI) standards with the general purpose to understand the structure, the main components and indicators used to analise environmental, social and governance (ESG) performance of firms.
Management:
The following arguments will be analysed and discussed:
1. Life-cycle perspective: circular economy
2. Role of environmental regulation
3. Consumer perceptions on sustainability
4. Greenwashing
5. Corporate Social Responsibility, stakeholder engagement and shared value theory
6. Green Management
7. Supply chain management
8. Eco-innovation
9. Desinging and implementation of circular and sustainable business models
The first part discusses the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial and economic performance of firms and companies. The Second part discusses the foundamentals of sustainability accounting also called non-financial reporting using mainly the Global Reporting Initiative (GRI) standards with the general purpose to understand the structure, the main components and indicators used to analise environmental, social and governance (ESG) performance of firms.
Management:
The following arguments will be analysed and discussed:
1. Life-cycle perspective: circular economy
2. Role of environmental regulation
3. Consumer perceptions on sustainability
4. Greenwashing
5. Corporate Social Responsibility, stakeholder engagement and shared value theory
6. Green Management
7. Supply chain management
8. Eco-innovation
9. Desinging and implementation of circular and sustainable business models
Prerequisiti
no prerequisites
Metodi didattici
The course will alternate different teaching techniques: lectures, seminars, case study analysis and tutoring of team work. Lessons may also include pre-recorded materials.
Materiale di riferimento
Accounting:
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Teaching and reading materials provided in class (available on the Ariel platform in the teaching material section) and the reference book: Libby, Libby, and Hodge, Financial Accounting (11th edition), McGraw-Hill, Chapters: 1, 2, 3, 5, 12, 13.
Management:
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Reference book "Strategic Management and the Circular Economy", Routledge by Marcello Tonelli and Nicolò Cristoni.
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Teaching and reading materials provided in class (available on the Ariel platform in the teaching material section) and the reference book: Libby, Libby, and Hodge, Financial Accounting (11th edition), McGraw-Hill, Chapters: 1, 2, 3, 5, 12, 13.
Management:
For attending students: Teaching and reading materials provided in class through lectures and case studies. For non-attending students: Reference book "Strategic Management and the Circular Economy", Routledge by Marcello Tonelli and Nicolò Cristoni.
Modalità di verifica dell’apprendimento e criteri di valutazione
Accounting:
The exam consists of a written test.
In the written test will be assigned some exercises with a combination of open-ended and multiple-choice questions, aimed at verifying the ability to understand 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 project works that replace the written test for the first exam session for attending students. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the MyAriel platform of the course.
Management:
The exam consists of a written test.
There are project works that replace the written examination for the first exam session for attending students. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the MyAriel platform of the course.
The written exam for non-attending students will be unique for the two modules merging both accounting and management teaching materials.
The exam consists of a written test.
In the written test will be assigned some exercises with a combination of open-ended and multiple-choice questions, aimed at verifying the ability to understand 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 project works that replace the written test for the first exam session for attending students. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the MyAriel platform of the course.
Management:
The exam consists of a written test.
There are project works that replace the written examination for the first exam session for attending students. The results of the written tests and the intermediate tests will be communicated on the SIFA through the UNIMIA portal and/or through the MyAriel platform of the course.
The written exam for non-attending students will be unique for the two modules merging both accounting and management teaching materials.
SECS-P/08 - ECONOMIA E GESTIONE DELLE IMPRESE - CFU: 6
Lezioni: 48 ore
Docenti:
De Noni Ivan, Orsi Luigi
Siti didattici
Docente/i
Ricevimento:
Ricevo sia in presenza che online. Concordare appuntamento via mail.
Dipartimento di Scienze e Politiche Ambientali, Via Celoria, 2 20133 MILANO (MI)
Ricevimento:
Su appuntamento. Scrivere mail a [email protected].
via celoria 2, primo edificio, primo piano, ufficio 19 (online per emergenza COVID)