SUSTAINABLE FINANCE AND NON-FINANCIAL REPORTING
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
- Contacts/Info
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The exam consists of a written test for each of the two parts of the course. The test mainly consists of open-ended questions relating to the topics covered during the lessons. The entire teaching material indicated in the detailed lesson schedule constitutes the exam programme. It is not possible to take supplementary oral tests.
The course on Sustainable Finance and Non-Financial Reporting, which is divided into two parts, has a dual objective: on the one hand, to present and discuss the criteria and logic behind the design and functioning of the main tools used by companies to support the measurement and communication of sustainability performance; on the other hand, to analyse the main financial instruments designed to support companies in implementing their sustainability strategy.
The first part of the course will therefore focus on and analyse both the tools for measuring and communicating sustainability performance, such as environmental reports, social reports, sustainability reports and integrated reports, as well as the regulatory guidelines developed at national and international level.
The second part of the course will explore the role of sustainable finance in integrating ESG criteria into corporate strategies and financing decisions. The tools and mechanisms through which the financial system supports sustainable development will be analysed, with a focus on responsible investment, European regulation and corporate sustainability assessment.
The course content covers the following topics:
• The impact of sustainability on business management
• Tools for measuring and communicating sustainability performance externally: environmental reports, social reports, sustainability reports, integrated reporting
• Regulations on measuring and communicating sustainability performance: the Corporate Sustainability Reporting Directive (CSRD)
• The concept of sustainable finance and responsible investing
• The integration of sustainability into corporate finance
• Financial system and sustainable development
• The move towards sustainability: evolution, current trends and impact on business management
• Types of approaches to sustainability by businesses
• Measuring performance from a sustainability perspective: the Triple Bottom Line approach
• Tools for measuring and communicating sustainability performance externally: environmental reports, social reports, sustainability reports, integrated reporting
• Regulations on measuring and communicating sustainability performance: the Corporate Sustainability Reporting Directive (CSRD)
• The concept of sustainable finance and responsible investing: origins and developments. The role of sustainable finance in the global context, with a focus on European Union guidelines
• Integration of sustainability elements into corporate finance: value creation from a sustainability perspective, integration of ESG into corporate decisions and strategies and into financing assessments and decisions. Assessment of corporate sustainability through ESG scores
• Financial system and sustainable development. Overview of the functions of the financial system and its role in promoting sustainable development. Connection between financial investments and sustainable development goals and the role played by banks, institutional investors and regulatory authorities. Overview of the regulatory framework (SFDR and European Taxonomy)
The teaching methodology employed makes significant use of case studies aimed at giving concrete form, complexity and relevance to the topics addressed, as well as opening up opportunities for debate and discussion.
The teaching materials for exam preparation are as follows:
Slides published in the e-learning section of the course
Cases and readings published in the e-learning section of the course
Professors
Borrowers
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Degree course in: Economics and management of innovation and sustainability part-time mode
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Degree course in: Economics and management of innovation and sustainability