98701 - Sustainability Report Lab

Learning outcomes

The course aims to provide the student with the knowledge necessary to understand, analyze and set up the planning of social or sustainability reports of the social economy organizations, in particular cooperative enterprises, social enterprises and non-profit organizations. In addition, the knowledge necessary to navigate the issues of social impact assessment will be transmitted, from the measurement process to impact management strategies. At the end of the course the student will be able to: - know and know how to apply the main techniques and guidelines for the preparation of social and sustainability reports; - know the functioning and potential of the main social impact assessment models and know how to navigate the related applications.

Course contents

MODULE 1 - PROF. MAURIZIO MARANO - PLEASE TAKE INTO CONSIDERATION THAT ALL THE CLASSES ARE GIVEN IN ITALIAN

Financial and non-financial measures

The social report and the sustainability report of Cooperative Firms

Sustainability reporting standards. GRI Standards 2021

The CRSD (Corporate sustainability reporting directive). ESRS.

Criteria for analyzing the quality of social and sustainability reports

The social report of Third Sector Organizations and Social Enterprises

Cases of social and sustainability reports in Cooperative Firms and Third Sector Organizations

Financial reporting of the Third Sector Organizations, Social Enterprises and Cooperative Firms

 

MODULE 2 – PROF. GIORGIA BONAGA

Synergies and differences between social reporting and impact assessment

Drivers and incentives for social impact assessment

The government guidelines for assessing the social impact of the activities carried out by third sector entities

The main social impact measurement models (Counterfactual models, Theory-based models, Models leading to synthetic index, Mixed models)

The evaluation process: phases, actions, and tools

Case studies and exercises.

 

 

Readings/Bibliography

MODULO 1 - PROF. MAURIZIO MARANO

1) Decreto del Ministro del lavoro del 5 marzo 2020 (pubblicata sulla G.U. del 18 aprile 2020): adozione della modulistica di bilancio degli enti del Terzo settore

2) Marano M., L'accountability cooperativa: il controllo istituzionale nelle cooperative mutualistiche. Il bilancio sociale, in Matacena A., "La cooperativa, impresa altera. Mission, Governance e Accountability", Franco Angeli, Milano, 2017, pp. 161-1944)

3) GRI Standards 2021

4) Ministero del lavoro e delle politiche sociali, Decreto del 4 luglio 2019, Adozione delle Linee guida per la redazione del bilancio sociale degli enti del Terzo settore, pubblicato in Gazzetta Ufficiale Serie Generale n.186 del 09-08-2019

5) CSRD 2464/2022/EU - ESRS 

 

MODULE 2 – PROF. GIORGIA BONAGA

1) Bonaga G. (2017), Valutazione d’impatto: il valore delle imprese sociali, in Matacena A., "La cooperativa, impresa altera. Mission, Governance e Accountability", Franco Angeli, Milano, pp. 261-320.

2) Bonaga G. (2021), Metodologie di valutazione di impatto degli interventi artistici e culturali, in Manzoli G., Paltrinieri R., “La dimensione della cultura nei processi di Welfare di Comunità”, Franco Angeli, Milano, pp.75-90. 2) DECRETO 23 luglio 2019. Linee guida per la realizzazione di sistemi di valutazione dell'impatto sociale delle attività svolte dagli enti del Terzo settore. (19A05601) (GU Serie Generale n.214 del 12-09-2019) https://www.gazzettaufficiale.it/eli/id/2019/09/12/19A05601/sg

3) Teaching material (available on the Virtuale Platform

 

Teaching methods

MODULE 1

The program of the course will be presented in-depth in class.

Case studies.

Seminars given by professionals.

 

MODULE 2

During the course there will be alternating theoretical contributions, group discussions, presentations of case studies, direct testimony, and practical exercises.

Assessment methods

Four open-ended questions (from 0 to 23 points) 

Nine multiple choices questions (one point for each correct answer, nothing if the answer is not provided, -0.25 in the case of errors)

 

In particular: MODULE 2

A) written examination: 5 multiple choice questions and 2 open questions, one of which is dedicated to the analysis of a case study (max. score 16 points).

The correct answer to each multiple-choice question awards 1 point, penalty of 0.25 for incorrect answers

Teaching tools

EOL Platform

Office hours

See the website of Maurizio Marano

See the website of Giorgia Bonaga