The Corporate Sustainability Reporting Directive (EU Directive 2022/2464 – CSRD), published on December 16, 2022, which came into force on January 1, 2023, drastically changed the perspective of companies with respect to sustainability reporting, broadening the audience of stakeholders with respect to the previous “Non Financial Reporting Directive (NFRD)” and introducing reporting standards, the European Sustainability Reporting Standards (ERS), defined at the EU level by the “European Financial Reporting Advisory Group” (EFRAG) and aligned with the standards of the Global Reporting Initiative (GRI).
The CSRD strengthens the 2014 NFRD by making sustainability performance reporting mandatory for all large companies and listed SMEs. This obligation extends to non-European companies with a turnover of at least €150 million in the EU. The CSRD will come into effect gradually, with deadlines differentiated by company type:
- From January 1, 2024, for large companies already subject to NFRD (with reporting by 2025).
- From January 1, 2025, for large companies hitherto excluded from NFRD.
- From January 1, 2026, for SMEs, which will have a transition period until 2028.
Sharing standardized, reliable and comparable information will allow sustainability performance to be fully included among the parameters for evaluating companies, including by players in the financial world, which the European Green Deal intends to strategically target toward the “Green and Just Transition.”
The sustainability report is a document that describes the environmental, social and governance (ESG) performance of a company and is a key strategic element in guiding business decisions in the current context, in accordance with the demands of relevant stakeholders. Preparing for this practice by building appropriate business skills has so far represented a great opportunity to win first-mover advantage. In the framework in which we find ourselves, it now represents an unavoidable operational condition, a key asset to be included in the portfolio of companies, professionals and consultants. The role of accountants and accounting figures becomes central in supporting companies in the application of ESRS and in defining the pivotal concepts of dual materiality and value chain.
The Open Program in Sustainability Reporting aims to introduce the fundamental issues of this ever-expanding and evolving subject, and to provide the skills necessary for proper measurement, reporting and communication of corporate sustainability performance.
The course consists of 4 days, with a total of 7 learning sessions to be attended in a hybrid mode.
If you would like to rise to the challenge and become a leader in sustainability reporting, contact the course leadership to discuss your participation.
Accreditation
Bologna Business School is EQUIS – EFMD Quality Improvement System accredited, one of the most important international quality assessment and continuous improvement systems for Schools of Management and Business Administration.
Sara Zanni
Director of Studies
sara.zanni@bbs.unibo.it
" The course provides the skills necessary for proper measurement, reporting, and communication of corporate sustainability performances. "
Structure
The program consists of 7 learning sessions in hybrid mode.
4 Modules will be covered:
- Reference regulations and standards
- Sustainability reporting models.
- Enhancing sustainability reporting.
- Practical implementation
The dates of the sessions are as follows:
- Friday, May 10, 2024 – 9:15 a.m. to 5:45 p.m. – ON CAMPUS
- Saturday, May 11, 2024 – 9:15 a.m.-5:45 p.m. – ON CAMPUS
- Tuesday, May 14, 2024 – 6:30-8:30 p.m. – ONLINE
- Thursday, May 16, 2024 – 6:30-8:30 p.m. – ONLINE
- Tuesday, May 21, 2024 – 6:30-8:30 p.m. – ONLINE
- Thursday, May 23, 2024 – 6:30-8:30 p.m. – ONLINE
- Friday, June 7, 2024 – 9:15 a.m.-5:45 p.m. – ON CAMPUS
COURSES
- Presentazione del corso
- Le sfide normative della CSRD
- Standard di riferimento: GRI, SDGs
- Il reporting di sostenibilità: la centralità degli stakeholders – identificazione, mappatura, engagement
- Materialità e doppia materialità: come cambia il business model dell’impresa sostenibile
- La prospettiva aziendale: motivazioni e risultati, interni ed esterni, dell’attività di rendicontazione
- L’Integrated reporting per la reportistica di sostenibilità e il ruolo dei KPI
- Business game: Integrated reporting e la disclosure del capitale umano
- Il contesto della rendicontazione di sostenibilità
- Gli ESRS (European Sustainability Reporting Standards)
- Il mondo ESG: reporting di sostenibilità e finanza
- Le metriche ESG: dimensione Ambientale, Social e di Governance
- ESG rating: rischi e opportunità
- Esperienze di rendicontazione della sostenibilità
- Il reporting di sostenibilità nella pratica aziendale: verifica del dato
- La dimensione della Supply Chain, in vista della Corporate Sustainability Due Diligence Directive (CSDD)
- Tool a supporto della rendicontazione (carbon market, analisi dei fornitori…)
- Costruzione delle metriche di sostenibilità: accountability aziendale
- Casi applicativi
- Testimonianze aziendali
Faculty
Faculty members at Bologna Business School work together offering outstanding teaching standards. An international and interdisciplinary approach is guaranteed by a joint team of distinguished national core professors, adjunct, visiting professors, guest speakers and top managers.
-
Monica Bartolini
Associate Professor of Management Accounting
University of Bologna
-
Valeria Fazio
Senior Manager
BDO Italia
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Sabrina Gigli
Associate Professor School of Management
University of Bologna
-
Giulia Balugani
Unipol
-
Sara Zanni
Junior Assistant Professor of Business Sustainability
University of Bologna
-
Carolina Gomez
ECR Project Manager
GS1 Italy
Networking
Networking takes place between students in the same class, between participants and lecturers, and with students from other courses or previous editions of the same program.
COMPANIES
Over the years, our partners have been constantly involved in the various activities that make up the structure of our programs. Companies belonging to our network participate in project work and master classes; they actively contribute to introducing guest speakers and organizing company visits. Our partners are our first supporters: they sponsor various scholarships, host internships for students and provide professional opportunities for graduates. The partner companies of Bologna Business School are:
AEROPORTO G. MARCONI ASSICOOP BOLOGNA METROPOLITANA AUTOMOBILI LAMBORGHINI BOLOGNA FIERE BREVINI POWER TRANSMISSION CAMERA DI COMMERCIO DI BOLOGNA CAMERA DI COMMERCIO DI FERRARA CAMERA DI COMMERCIO DI FORLÌ-CESENA CAMERA DI COMMERCIO DI MODENA CAMERA DI COMMERCIO DI RIMINI CAMST CARPIGIANI GROUP CASSA DI RISPARMIO IN BOLOGNA CONFCOMMERCIO EMILIA ROMAGNA CONFINDUSTRIA EMILIA ROMAGNA COSWELL DATALOGIC DUCATI MOTOR HOLDING ENEL ENGINEERING INGEGNERIA INFORMATICA EXPERT SYSTEM FALORNI FASTWEB FERRARELLE FERRARI FERRETTI GROUP FINALMA FONDAZIONE CARISBO FONDAZIONE CASSA RISPARMIO CESENA FONDAZIONE CASSA RISPARMIO DI CENTO FONDAZIONE CASSA RISPARMIO DI IMOLA FONDAZIONE CASSA DI RISPARMIO DI CARPI FONDAZIONE CASSA DI RISPARMIO DI FERRARA FONDAZIONE CASSA DI RISPARMIO DI PADOVA E ROVIGO FONDAZIONE G. MARCONI FONDAZIONE IBM ITALIA FONDAZIONE ISABELLA SERÀGNOLI FONDAZIONE DEL MONTE DI BOLOGNA E RAVENNA FONDAZIONE PER LA COLLABORAZIONE TRA I POPOLI FOOD TREND FOUNDATION FURLA GOOGLE ITALIA GRANAROLO GROUPM GRUPPO COESIA GRUPPO SISTEMA H-ART HSPI HAWORTH HERA HORSA IBM ITALIA IMA ICONSULTING INTESA SAN PAOLO KPMG ADVISORY LABORATORI GUGLIELMO MARCONI LANDI RENZO LEGACOOP BOLOGNA LIGHTHOUSE MANUTENCOOP MAPE MAPS MASAI ITALIA MASERATI MICROSOFT ITALIA MONTENEGRO N.C.H. NUOVI CANTIERI APUANIA OLIDATA ONIT GROUP OPERA SANTA MARIA DEL FIORE PHILIP MORRIS ITALIA POLTRONESOFÀ REGIONE EMILIA-ROMAGNA RICOH S.E.C.I. GRUPPO INDUSTRIALE MACCAFERRI SAP SCS CONSULTING STMICROELECTRONICS SCHNEIDER ELECTRIC SEPS TECHNOGYM TEUCO THE BOSTON CONSULTING GROUP TOYOTA MATERIAL HANDLING ITALIA TREVI GROUP UMBERTO CESARI UNICREDIT UNIEURO UNINDUSTRIA BOLOGNA UNIPOL VEM SISTEMI VERONESI VIABIZZUNO VIDEOWORKS VOLVO CAR ITALIA WPP ITALIA YOOX NET-A-PORTER GROUP
FEES
The registration fee for enrollments from companies and institutions is 2.600 euros (plus VAT) to be paid by the start date of the course.
The registration fee for individual enrollments is 2.100 euros (plus VAT) to be paid by the start date of the course.
The fee includes attendance in the program, all the study material available through the online platform and access to Bologna Business School services, which include a personal account for the Alma wi-fi, access to the study areas, and access to the indoor gym.
Discounts are available:
for early registrations;
for Business Network companies;
for Alma/BBS and Profingest Alumni;
for groups of at least 3 people.
INTERPROFESSIONAL FUNDS
Alumni and companies can check the availability of vouchers at the Interprofessional Fund of reference:
Fondimpresa – for middle managers/ middle management
Fondo Dirigenti PMI – for managers of Industrial SMEs
Fonditalia
Fondirigenti – for managers
Fon.Coop – for cooperative companies
REQUIREMENTS
The course is reserved for a maximum of 30 participants.
APPLICATION PROCESS
To register, simply download the registration form and send it by email or fax.
FAQs
At the end of the course, a participation certificate is issued (upon reaching 80% of classroom hours).
The documents used in the classroom and any further reading or exercises will be uploaded to our platform, whose credentials will be delivered in the classroom.
Should a group of colleagues wish to participate in the program, it is possible to contact the Program Manager to evaluate an ad hoc participation price.
Our short courses do not require a specific course of study. It is important to have a few years of work experience behind you that can help you, inside the classroom, by bringing real cases dealt with and solutions adopted during your work.
