Insegnamento a.a. 2024-2025

The course is structured into two main parts.

The first part focuses on external and internal reporting issues and addresses the following topics:

• Non-financial disclosure
• EU Taxonomy for sustainable activities
• Communicating sustainability: frameworks and materiality issues
• Sustainability and performance measurement
• Sustainability-related managerial incentives

The second part of the course will be devoted to impact management and related measurement issues, in particular:

• The impact integrity concept
• Impact measurement and management functions for new hybrid actors
• The evolution of different impact measurement tools and methods
• Technologies for measuring and managing impact
• Impact measurement and management processes

KNOWLEDGE AND UNDERSTANDING

At the end of the course students will be able to...

• Understand the main standards and frameworks on sustainability disclosure
• Understand the main metrics employed to measure sustainability and impact outcome
• Understand the links between sustainability and performance measurement systems
• Understand the links between sustainability and managerial incentives/compensation systems
• Understand the business scenario and sustainable solutions to produce positive change in society

At the end of the course students will be able to...

• Read and analyze non-financial and sustainability reports
• Measure sustainability and impact outcome of businesses, projects and activities
• Introduce and apply sustainability metrics to performance measurement systems
• Introduce and apply sustainability metrics to managerial incentives systems
• Develop new processes and transformative solutions to manage a positive impact on evolving business, industry and social scenarios.
• Re-interpret traditional managerial tools to manage impact integration processes
• Apply different impact management models to different organizational forms, so to improve their scalability and non-financial performance.

• Guest speaker's talks (in class or in distance)
• Collaborative Works / Assignments

Throughout the course, the instructors will use real-world cases and incidents to illustrate and apply what is taught during the lectures.  

We plan to have guest speakers who will share their own experience on the major issues they have faced when dealing with sustainability and impact management, measurement and reporting. 

Attending students will be also required to work in groups and present real-world-based group assignments in class. 

Students attending the course will be evaluated based on an individual written exam (either through partial exams or a general exam) and on two group assignments: the first one based on a real-world case consisting of an executive summary and an in-class presentation; the second one will consist of developing an impact measurement and management process using real cases. Further details on the group assignment will be provided at the start of the course.

Attendance is not compulsory, although strongly recommended. The attending status is related to the decision to participate in the group assignments and will be defined at the start of the course. To avoid behaviors that can damage other members of the team, switching from attending to non-attending status is not permitted once the decision has been made.

The evaluation of non-attending students is based on an individual written final exam. Non-attending students cannot take partial exams.

• Class notes and slides
• Primer
• Case studies and incidents (handed-out)
• Articles and reports

The teaching material will be provided through the course website at: https://blackboard.unibocconi.it