Lecturer in charge of the module
Prof. Ericka Costa (University of Trento)
Email: Ericka.costa@unitn.it
Module Learning Objectives and Skill Acquisition
This module consists in three parts. The first part deals with basic concepts in Corporate Social Responsibility (CSR) and Accountability and brings together different concepts and theories from a business perspective, starting from the assumption that the responsibility of a company goes beyond the profit maximization for its shareholders. The second part focuses on the reporting processes and it allows students to familiarize with the main analytical instruments (such as different reporting standards) to develop sustainability reports in light of the UN Sustainable Development Goals. The third part provides a governance perspective on CSR and CSR reporting, focusing on investors’ needs for, and use of, CSR information, as well as providing an overview of recent regulatory actions on CSR reporting for financial markets.