BUSINESS VALUE CREATION, SUSTAINABILITY AND RISK MANAGEMENT
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- STEFANO ZAMBON
- Credits
- 7
- Curriculum
- Professioni e amministrazione d’impresa
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/07
Training objectives
- The course intends to provide advanced knowledge elements with reference to the resources and processes linked to corporate value creation, widely conceived, as well as to the mechanisms aimed to control, manage and mitigate some of the risks that can negatively affect such a process. Against this general background, the course will in particular deepen the following topics: the role of Intangibles and the related impacts and metrics; the XBRL language; Integrated and Sustainability Reporting; the Non-Financial EU Directive no. 95/2014 and the Non-Financial Statement ex Legislative Decree no. 254/2016; the requirements and consequences of the decree no. 231/2001’s business model; the role of accounting professional and his/her relationship with the company; and corporate crises and debt restructuring methodologies.
Prerequisites
- The study of the topics included in the course of "Financial statements and accounting standards" is highly recommended.
Course programme
- - Intangibles: 6 lectures
- Sustainability, Directive no. 95/2014 and Non-financial statement, the CSRD and the European standards of EFRAG: 6 lectures
- Integrated reporting: 3 lectures
- XBRL: 1 lecture
- The Legislative Decree no. 231/2001: 2 lectures
- The role of the Chartered Accountant: 2 lectures
- The Financial Reporting Manager and the internal control system: 1 lecture
- Company crisis and its management: 2 lectures Didactic methods
- In-presence lectures at the Department of Economics and Management and slides
Learning assessment procedures
- Written exam
Reference texts
- Slides utilized in the the course and lecture notes.
All the slides and the texts will be made available in Classroom
