Environmental accounting and management

A.A. 2018/2019
12
Crediti massimi
96
Ore totali
SSD
SECS-P/07 SECS-P/08
Lingua
Inglese
Obiettivi formativi
The objective of the course is to provide students with competence on designing and manging environmental strategies. The course is structured into three parts. In the first part students will learn how to design an environmental strategy. They will learn the difference between CSR and Shared Value Creation. They will learn how to analyse the environment as strategic component of the competitive context and specific competitive resources. Finally, they will learn how to design an environmental strategy to achieve a competitive advantage grounded on environmental issue. In the second part, the focus is on managerial issues. Therefore, students will learn how to green the value chain, design an environmental management system, and reporting environmental achievements. Finally, students, in the third part, will learn how to conduct and environmental assessment.
Risultati apprendimento attesi
"At the end of the course students are expected to know how:
1. Conduct an environmental based analysis of the competitive context,
2. Conduct an analysis of the environmental resources and competencies shaping the competitiveness of firms;
3. Design an environmental strategy and business model;
4. Finance green projects;
5. Designing a green marketing strategy;
6. Design an environmental management system;
7. Reporting environmental achievements;
8. Conduct a Life Cycle Assessment."
Programma e organizzazione didattica

Edizione unica

Responsabile
Periodo
Primo semestre
Prerequisiti e modalità di esame
Written exam with a mix of open and multiple choice questions
Metodi didattici
Lectures and case studies
Accounting
Programma
Modulus: Accounting The first part discusses the fundamentals of cost analysis and cost accounting: (i) nature and purpose of cost accounting; (ii) cost classifications; (iii) cost-volume profit analysis; (iv) segment profit analysis. The second part presents 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 performance.
Informazioni sul programma
Written exam with a mix of open and multiple choice questions.
Propedeuticità
Info non disponibile
Prerequisiti e modalità di esame
Info non disponibile
Metodi didattici
Lectures and case studies
Materiale didattico e bibliografia
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 through (available on line) and the reference book: Libby, Libby, and Short, Financial Accounting (8th edition), McGraw-Hill, Chapters: 1, 2, 3, 4, 14.
Environmental management
Programma
1. Introduction and overview
2. Life-cycle perspective: circular economy
3. Role of environmental regulation
4. Consumer perceptions
5. Greenwashing
6. CSR and stakeholder engagement
7. Environmental impacts of products and production cycles
8. Green Management
9. LCA and PEF
10. PEF Methodology
11. Supply chain management
12. Eco-innovation
13. EMAS
14. Ecolabel
Metodi didattici
Lectures and case studies
Materiale didattico e bibliografia
Teaching and reading materials provided in class
Moduli o unità didattiche
Accounting
SECS-P/07 - ECONOMIA AZIENDALE - CFU: 6
Lezioni: 48 ore

Environmental management
SECS-P/08 - ECONOMIA E GESTIONE DELLE IMPRESE - CFU: 6
Lezioni: 48 ore

Docente/i
Ricevimento:
Su appuntamento (scrivere una mail andrea.ganzaroli@unimi.it)
Via Celoria 2 2nd Piano
Ricevimento:
Su appuntamento. Scrivere mail a luigi.orsi@unimi.it.
via celoria 2, primo edificio, primo piano, ufficio 19