ID:
ECO0369
Duration (hours):
45
CFU:
6
Year:
2025
Overview
Date/time interval
Secondo Semestre (16/02/2026 - 29/05/2026)
Syllabus
Course Objectives
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 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.
Course Prerequisites
None
Teaching Methods
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.
Assessment Methods
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.
Contents
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 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
Course Language
Italian
More information
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
Slides published in the e-learning section of the course
Cases and readings published in the e-learning section of the course
Degrees
Degrees (2)
3 years
Economia e management dell'innovazione e della sostenibilità
Bachelor’s Degree
3 years
No Results Found
People
People (2)
No Results Found