SUSTAINABLE PERFORMANCE AND REPORTING
Syllabus
EN
IT
Learning Objectives
LEARNING OBJECTIVES
The course aims to provide students with knowledge and skills related to the main systems, tools and indicators used to measure, manage and report corporate performance from a sustainability perspective.
The course integrates the fundamentals of Performance Management and Management Control with the principles of Sustainability Accounting and Sustainability Reporting, focusing on the role of financial and non-financial information in decision-making processes and sustainable value creation. Particular attention is devoted to the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the double materiality principle, and the integration of sustainability into performance management and control systems.
KNOWLEDGE AND UNDERSTANDING
At the end of the course, students will be able to:
• understand the fundamental concepts of performance, performance measurement and performance management;
• understand the principles and main characteristics of management control systems;
• understand the principles of Sustainability Accounting and the evolution of Sustainability Reporting;
• understand the foundations, objectives and main requirements of the Corporate Sustainability Reporting Directive (CSRD);
• understand the architecture and role of the European Sustainability Reporting Standards (ESRS) and the double materiality principle;
• understand the role of quantitative and qualitative indicators in measuring and monitoring sustainability performance;
• understand the role of Sustainability Performance Management Systems and their integration with management control systems;
• understand the main drivers and mechanisms supporting sustainable value creation.
APPLYING KNOWLEDGE AND UNDERSTANDING
At the end of the course, students will be able to:
• identify, select and interpret financial and non-financial performance indicators;
• apply performance measurement and performance management tools to specific organizational contexts;
• critically analyse sustainability information and sustainability reports;
• identify and analyse sustainability-related impacts, risks and opportunities according to the double materiality perspective;
• interpret and apply the main CSRD and ESRS requirements to practical cases;
• develop and discuss an applied Sustainability Reporting case;
• connect sustainability objectives, performance indicators, reporting processes and management control mechanisms.
MAKING JUDGEMENTS
At the end of the course, students will be able to:
• critically evaluate the relevance, quality and completeness of financial and non-financial performance information;
• critically analyse organizational sustainability practices and disclosures;
• assess the consistency between sustainability objectives, performance indicators, managerial actions and achieved results;
• independently interpret quantitative and qualitative information and formulate reasoned judgements;
• assess the implications of sustainability-related impacts, risks and opportunities for decision-making processes and value creation.
COMMUNICATION SKILLS
At the end of the course, students will be able to:
• appropriately use technical terminology related to Performance Management, Sustainability Accounting and Sustainability Reporting;
• clearly and effectively communicate the results of analyses and assessments, both in written and oral form;
• present and discuss a Sustainability Reporting case in a structured manner using appropriate professional language;
• support conclusions and assessments through coherent arguments based on relevant data, information and sources.
LEARNING SKILLS
At the end of the course, students will be able to:
• read and understand technical documents, standards, institutional documents and scientific publications concerning Performance Management and Sustainability Reporting;
• independently select, organize and relate information from academic, professional and regulatory sources;
• identify relevant problems and questions and select appropriate conceptual and analytical tools to address them;
• independently deepen their knowledge of sustainability performance, the CSRD, the ESRS and Sustainability Reporting;
• develop an appropriate study and research method for analysing evolving sustainability management and reporting topics and regulations.
The course aims to provide students with knowledge and skills related to the main systems, tools and indicators used to measure, manage and report corporate performance from a sustainability perspective.
The course integrates the fundamentals of Performance Management and Management Control with the principles of Sustainability Accounting and Sustainability Reporting, focusing on the role of financial and non-financial information in decision-making processes and sustainable value creation. Particular attention is devoted to the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the double materiality principle, and the integration of sustainability into performance management and control systems.
KNOWLEDGE AND UNDERSTANDING
At the end of the course, students will be able to:
• understand the fundamental concepts of performance, performance measurement and performance management;
• understand the principles and main characteristics of management control systems;
• understand the principles of Sustainability Accounting and the evolution of Sustainability Reporting;
• understand the foundations, objectives and main requirements of the Corporate Sustainability Reporting Directive (CSRD);
• understand the architecture and role of the European Sustainability Reporting Standards (ESRS) and the double materiality principle;
• understand the role of quantitative and qualitative indicators in measuring and monitoring sustainability performance;
• understand the role of Sustainability Performance Management Systems and their integration with management control systems;
• understand the main drivers and mechanisms supporting sustainable value creation.
APPLYING KNOWLEDGE AND UNDERSTANDING
At the end of the course, students will be able to:
• identify, select and interpret financial and non-financial performance indicators;
• apply performance measurement and performance management tools to specific organizational contexts;
• critically analyse sustainability information and sustainability reports;
• identify and analyse sustainability-related impacts, risks and opportunities according to the double materiality perspective;
• interpret and apply the main CSRD and ESRS requirements to practical cases;
• develop and discuss an applied Sustainability Reporting case;
• connect sustainability objectives, performance indicators, reporting processes and management control mechanisms.
MAKING JUDGEMENTS
At the end of the course, students will be able to:
• critically evaluate the relevance, quality and completeness of financial and non-financial performance information;
• critically analyse organizational sustainability practices and disclosures;
• assess the consistency between sustainability objectives, performance indicators, managerial actions and achieved results;
• independently interpret quantitative and qualitative information and formulate reasoned judgements;
• assess the implications of sustainability-related impacts, risks and opportunities for decision-making processes and value creation.
COMMUNICATION SKILLS
At the end of the course, students will be able to:
• appropriately use technical terminology related to Performance Management, Sustainability Accounting and Sustainability Reporting;
• clearly and effectively communicate the results of analyses and assessments, both in written and oral form;
• present and discuss a Sustainability Reporting case in a structured manner using appropriate professional language;
• support conclusions and assessments through coherent arguments based on relevant data, information and sources.
LEARNING SKILLS
At the end of the course, students will be able to:
• read and understand technical documents, standards, institutional documents and scientific publications concerning Performance Management and Sustainability Reporting;
• independently select, organize and relate information from academic, professional and regulatory sources;
• identify relevant problems and questions and select appropriate conceptual and analytical tools to address them;
• independently deepen their knowledge of sustainability performance, the CSRD, the ESRS and Sustainability Reporting;
• develop an appropriate study and research method for analysing evolving sustainability management and reporting topics and regulations.
Prerequisites
Basic knowledge of accounting and management control systems
Program
The course is structured into 9 Teaching Units (TUs), each corresponding to 1 CFU and developed over one week. The Teaching Units are organized into three main modules.
MODULE 1 – PERFORMANCE MANAGEMENT AND MANAGEMENT CONTROL
TU 1 – 29 September 2026 – Concepts and Fundamentals of Performance Management Introduction to the course, learning objectives, teaching methods and assessment criteria. The concept of performance and the main dimensions of organizational performance. Performance measurement and Performance Management. Evolution of performance measurement systems and the role of financial and non-financial information in decision-making processes.
TU 2 – 6 October 2026 – Management Control Fundamental concepts and principles of Management Control. Management Control Systems and main control mechanisms. Planning, measurement, evaluation and control of organizational performance. The role of control systems in decision-making processes and in achieving organizational objectives.
TU 3 – 13 October 2026 – Balanced Scorecard and Key Performance Indicators The Balanced Scorecard and the integration of financial and non-financial measures. Balanced Scorecard perspectives and cause-and-effect relationships. Key Performance Indicators (KPIs): characteristics, design, selection and use. The role of performance indicators in supporting Performance Management and decision-making processes.
MODULE 2 – SUSTAINABILITY ACCOUNTING AND REPORTING
TU 4 – 20 October 2026 – Sustainability Accounting Evolution from traditional accounting and Management Accounting to Sustainability Accounting. Definitions, objectives and scope of Sustainability Accounting. Measurement, monitoring and communication of environmental, social and governance (ESG) performance. The role of accounting information in supporting sustainable value creation and organizational accountability.
TU 5 – 27 October 2026 – Corporate Sustainability Reporting Directive (CSRD) Evolution of Sustainability Reporting and the transition from voluntary to mandatory sustainability reporting. Global Reporting Initiative (GRI). The European sustainability reporting framework. Corporate Sustainability Reporting Directive (CSRD): objectives, scope, main characteristics and reporting requirements. Introduction to the architecture of the European Sustainability Reporting Standards (ESRS), General Requirements and General Disclosures.
TU 6 – 3 November 2026 – Topical Standards: From GRI to ESRS Evolution from the GRI Standards to the European Sustainability Reporting Standards. Analysis of the Environmental, Social and Governance topical standards. Qualitative and quantitative information, sustainability metrics and disclosures. Relationships between standards, indicators and sustainability performance measurement.
TU 7 – 10 November 2026 – Double Materiality Assessment Process The double materiality principle within the CSRD and ESRS framework. Impact materiality from an inside-out perspective and financial materiality from an outside-in perspective. Identification and assessment of sustainability-related impacts, risks and opportunities (IROs). The Double Materiality Assessment process and its connection with sustainability reporting.
TU 8 – 17 November 2026 – Preparing Sustainability Reporting in accordance with the CSRD From the Double Materiality Assessment to sustainability disclosures. Policies, actions, metrics and targets. Collection, organization and presentation of sustainability information. Structure and preparation of Sustainability Reporting in accordance with the CSRD and ESRS. Analysis and discussion of sustainability reports and business cases.
MODULE 3 – SUSTAINABILITY PERFORMANCE MANAGEMENT
TU 9 – 24 November 2026 – Sustainability Performance Management Sustainability Performance Management: planning, implementing, measuring, monitoring and reviewing sustainability performance. Sustainability Performance Management Systems and related tools and indicators. Integration of sustainability into managerial decision-making. Interaction and integration between Sustainability Control Systems and conventional Management Control Systems. Connecting strategy, sustainability, performance, reporting and sustainable value creation.
MODULE 1 – PERFORMANCE MANAGEMENT AND MANAGEMENT CONTROL
TU 1 – 29 September 2026 – Concepts and Fundamentals of Performance Management Introduction to the course, learning objectives, teaching methods and assessment criteria. The concept of performance and the main dimensions of organizational performance. Performance measurement and Performance Management. Evolution of performance measurement systems and the role of financial and non-financial information in decision-making processes.
TU 2 – 6 October 2026 – Management Control Fundamental concepts and principles of Management Control. Management Control Systems and main control mechanisms. Planning, measurement, evaluation and control of organizational performance. The role of control systems in decision-making processes and in achieving organizational objectives.
TU 3 – 13 October 2026 – Balanced Scorecard and Key Performance Indicators The Balanced Scorecard and the integration of financial and non-financial measures. Balanced Scorecard perspectives and cause-and-effect relationships. Key Performance Indicators (KPIs): characteristics, design, selection and use. The role of performance indicators in supporting Performance Management and decision-making processes.
MODULE 2 – SUSTAINABILITY ACCOUNTING AND REPORTING
TU 4 – 20 October 2026 – Sustainability Accounting Evolution from traditional accounting and Management Accounting to Sustainability Accounting. Definitions, objectives and scope of Sustainability Accounting. Measurement, monitoring and communication of environmental, social and governance (ESG) performance. The role of accounting information in supporting sustainable value creation and organizational accountability.
TU 5 – 27 October 2026 – Corporate Sustainability Reporting Directive (CSRD) Evolution of Sustainability Reporting and the transition from voluntary to mandatory sustainability reporting. Global Reporting Initiative (GRI). The European sustainability reporting framework. Corporate Sustainability Reporting Directive (CSRD): objectives, scope, main characteristics and reporting requirements. Introduction to the architecture of the European Sustainability Reporting Standards (ESRS), General Requirements and General Disclosures.
TU 6 – 3 November 2026 – Topical Standards: From GRI to ESRS Evolution from the GRI Standards to the European Sustainability Reporting Standards. Analysis of the Environmental, Social and Governance topical standards. Qualitative and quantitative information, sustainability metrics and disclosures. Relationships between standards, indicators and sustainability performance measurement.
TU 7 – 10 November 2026 – Double Materiality Assessment Process The double materiality principle within the CSRD and ESRS framework. Impact materiality from an inside-out perspective and financial materiality from an outside-in perspective. Identification and assessment of sustainability-related impacts, risks and opportunities (IROs). The Double Materiality Assessment process and its connection with sustainability reporting.
TU 8 – 17 November 2026 – Preparing Sustainability Reporting in accordance with the CSRD From the Double Materiality Assessment to sustainability disclosures. Policies, actions, metrics and targets. Collection, organization and presentation of sustainability information. Structure and preparation of Sustainability Reporting in accordance with the CSRD and ESRS. Analysis and discussion of sustainability reports and business cases.
MODULE 3 – SUSTAINABILITY PERFORMANCE MANAGEMENT
TU 9 – 24 November 2026 – Sustainability Performance Management Sustainability Performance Management: planning, implementing, measuring, monitoring and reviewing sustainability performance. Sustainability Performance Management Systems and related tools and indicators. Integration of sustainability into managerial decision-making. Interaction and integration between Sustainability Control Systems and conventional Management Control Systems. Connecting strategy, sustainability, performance, reporting and sustainable value creation.
Books
HRISTOV, I. (2021). Sustainable performance management system: the key value drivers of the value creation process. RIREA Aziende, Roma, vol. 40 (2021), p. 1- 176, ISBN 978-88-6659-114- 6
Bibliography
Hristov, I. (2021). Sustainable performance management system: the key value drivers of the value creation process. RIREA Aziende, Roma, vol. 40 (2021), p. 1- 176, ISBN 978-88-6659-114- 6
Hristov, I. & Searcy, C. (2024). Integrating sustainability with corporate governance: A framework to implement the Corporate Sustainability Reporting Directive through a Balanced Scorecard. Management Decision, ISSN 0025-1747
Hristov, I., Appolloni, A., Cheng, W. & Venditti, M. (2022). Enhancing the strategic alignment between environmental drivers of sustainability and the performance management system in Italian manufacturing firms. International Journal of Productivity And Performance Management, vol. 72 (10), p. 2949-2976, ISSN 1741-0401
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management accounting research, 20(4), 263-282.
Corporate sustainability reporting directive (CSRD, 2022)
Hristov, I. & Searcy, C. (2024). Integrating sustainability with corporate governance: A framework to implement the Corporate Sustainability Reporting Directive through a Balanced Scorecard. Management Decision, ISSN 0025-1747
Hristov, I., Appolloni, A., Cheng, W. & Venditti, M. (2022). Enhancing the strategic alignment between environmental drivers of sustainability and the performance management system in Italian manufacturing firms. International Journal of Productivity And Performance Management, vol. 72 (10), p. 2949-2976, ISSN 1741-0401
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management accounting research, 20(4), 263-282.
Corporate sustainability reporting directive (CSRD, 2022)
Teaching methods
The course corresponds to 9 CFU and is structured into 9 Teaching Units (TUs), each corresponding to 1 CFU and developed over one week. Each Teaching Unit includes 6 hours of teaching activities, consisting of 2 hours of synchronous teaching, 2 equivalent hours of asynchronous teaching, and 2 hours of interactive teaching, according to a blended learning model designed to integrate theoretical knowledge, practical applications and active student participation.
1. Synchronous teaching – 2 hours per Teaching Unit
Synchronous teaching consists of 2 hours of face-to-face teaching for each Teaching Unit.
These sessions are devoted to the presentation and further development of the main theoretical concepts, guided discussion of topics addressed in the asynchronous materials, analysis of business cases, practical exercises and applications, and interaction with students.
During the course, experts and industry practitioners may also be invited to provide practical perspectives and experiences related to Performance Management, Sustainability Accounting, Corporate Sustainability and Sustainability Reporting.
2. Asynchronous teaching – 2 equivalent hours per Teaching Unit
Asynchronous teaching is designed to provide and consolidate the knowledge required to undertake the synchronous and interactive activities.
For each Teaching Unit, the following materials will be made available through the course learning platform:
• 3 short video lectures, each lasting approximately 12–15 minutes;
• annotated lecture slides and other teaching materials prepared by the instructor;
• additional multimedia resources, where appropriate, to support the achievement of the Teaching Unit’s learning objectives.
Accessing, reviewing and revisiting the video lectures and related materials corresponds to a total of 2 equivalent hours of asynchronous teaching for each TU.
3. Interactive teaching – 2 hours per Teaching Unit
Interactive teaching, corresponding to 2 hours for each Teaching Unit, is designed to promote active learning, the practical application of knowledge and interaction between the instructor and students, mainly through activities carried out on the course learning platform.
Activities may include:
• discussion forums moderated by the instructor;
• analysis and discussion of business cases;
• individual and group exercises;
• self-assessment quizzes and formative tests;
• collaborative activities and e-tivities;
• guided analysis of Sustainability Reports;
• guided reflections and discussions on course materials and topics.
Interactive activities have a formative and learning-consolidation purpose and do not provide bonus points or additional marks for the calculation of the final grade.
Self-directed learning
Self-directed learning activities are separate from the 6 hours of teaching activities assigned to each TU and include individual study, reading and further study of the textbook, academic articles, institutional documents and additional materials indicated by the instructor, as well as preparation for the examination and the applied Sustainability Reporting case.
Availability of online materials
Teaching materials related to each Teaching Unit, including video lectures and instructions concerning the planned activities, will be made available on the course learning platform at least 3 days before the beginning of the corresponding Teaching Unit.
The materials will remain accessible to students through the course platform for the entire duration of the course, in accordance with the access arrangements established by the Degree Programme and the learning platform.
1. Synchronous teaching – 2 hours per Teaching Unit
Synchronous teaching consists of 2 hours of face-to-face teaching for each Teaching Unit.
These sessions are devoted to the presentation and further development of the main theoretical concepts, guided discussion of topics addressed in the asynchronous materials, analysis of business cases, practical exercises and applications, and interaction with students.
During the course, experts and industry practitioners may also be invited to provide practical perspectives and experiences related to Performance Management, Sustainability Accounting, Corporate Sustainability and Sustainability Reporting.
2. Asynchronous teaching – 2 equivalent hours per Teaching Unit
Asynchronous teaching is designed to provide and consolidate the knowledge required to undertake the synchronous and interactive activities.
For each Teaching Unit, the following materials will be made available through the course learning platform:
• 3 short video lectures, each lasting approximately 12–15 minutes;
• annotated lecture slides and other teaching materials prepared by the instructor;
• additional multimedia resources, where appropriate, to support the achievement of the Teaching Unit’s learning objectives.
Accessing, reviewing and revisiting the video lectures and related materials corresponds to a total of 2 equivalent hours of asynchronous teaching for each TU.
3. Interactive teaching – 2 hours per Teaching Unit
Interactive teaching, corresponding to 2 hours for each Teaching Unit, is designed to promote active learning, the practical application of knowledge and interaction between the instructor and students, mainly through activities carried out on the course learning platform.
Activities may include:
• discussion forums moderated by the instructor;
• analysis and discussion of business cases;
• individual and group exercises;
• self-assessment quizzes and formative tests;
• collaborative activities and e-tivities;
• guided analysis of Sustainability Reports;
• guided reflections and discussions on course materials and topics.
Interactive activities have a formative and learning-consolidation purpose and do not provide bonus points or additional marks for the calculation of the final grade.
Self-directed learning
Self-directed learning activities are separate from the 6 hours of teaching activities assigned to each TU and include individual study, reading and further study of the textbook, academic articles, institutional documents and additional materials indicated by the instructor, as well as preparation for the examination and the applied Sustainability Reporting case.
Availability of online materials
Teaching materials related to each Teaching Unit, including video lectures and instructions concerning the planned activities, will be made available on the course learning platform at least 3 days before the beginning of the corresponding Teaching Unit.
The materials will remain accessible to students through the course platform for the entire duration of the course, in accordance with the access arrangements established by the Degree Programme and the learning platform.
Exam Rules
The assessment is designed to verify the achievement of the intended learning outcomes and consists of three mandatory components, each independently graded on a 30-point scale and carrying equal weight (1/3) in the calculation of the final grade: written examination, oral examination and applied Sustainability Reporting case.
I – Written examination – 1/3 of the final grade
The written examination is graded on a 30-point scale and consists of two parts:
Part A – 20 points: 10 questions, including:
• 5 multiple-choice questions, each with four options and only one correct answer;
• 5 true/false questions.
Each correct answer is worth 2 points, for a maximum of 20 points.
Part B – 10 points: 2 open-ended questions, each worth up to 5 points, for a maximum of 10 points.
The maximum score for the written examination is therefore 30/30.
II – Oral examination – 1/3 of the final grade
The oral examination is independently graded on a 30-point scale and is designed to assess students’ knowledge and understanding of the course topics, their ability to apply and connect the knowledge acquired, their analytical and synthesis skills, autonomy of judgement, clarity of presentation and appropriate use of technical terminology.
During the oral examination, students may also be asked to further discuss or elaborate on topics addressed in the written examination.
III – Applied Sustainability Reporting case – 1/3 of the final grade
Students are required to prepare and discuss an applied Sustainability Reporting case, which is independently graded on a 30-point scale.
The case is designed to assess students’ ability to apply the main concepts and tools covered during the course to a business context, with particular reference to sustainability performance measurement, the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the double materiality principle, and the relationship between Sustainability Reporting and Sustainability Performance Management.
The assessment of the case considers the appropriate application of concepts and tools, the ability to analyse and interpret information, the ability to connect different course topics, the quality and coherence of the argumentation, and the clarity of the presentation and discussion.
Calculation of the final grade
The three assessment components carry equal weight in determining the overall grade. The final grade is therefore calculated according to the following formula:
Final grade = (Written examination grade + Oral examination grade + Sustainability Reporting case grade) / 3
Each component therefore accounts for one third (33.3%) of the final grade.
The final grade is expressed on a 30-point scale. The examination is passed with a final grade of at least 18/30.
No graded mid-term examinations or bonus points related to participation in interactive activities are included in the calculation of the final grade. Interactive activities carried out during the course have a formative purpose and are intended to support and consolidate students’ learning.
The same assessment methods and criteria apply to all students.
Assessment criteria
The overall assessment considers the level of achievement of the intended learning outcomes, with particular reference to: 1. knowledge and understanding; 2. applying knowledge and understanding; 3. making judgements; 4. communication skills; 5. learning skills.
The level of achievement is assessed according to the following criteria:
Not passed: significant deficiencies and/or inaccuracies in knowledge and understanding of the course topics; limited ability to apply knowledge and to analyse and synthesize information; limited autonomy of judgement; inconsistent argumentation and inappropriate or inaccurate use of technical terminology.
18–20: sufficient but limited knowledge and understanding of the topics, with possible generalizations and inaccuracies; sufficient application, analysis and synthesis skills; basic autonomy of judgement; argumentation may not always be fully coherent and technical terminology may be used with some inaccuracies.
21–23: adequate knowledge and understanding of the topics; generally appropriate application, analysis and synthesis skills; sufficient autonomy of judgement; sufficiently coherent argumentation and generally appropriate use of technical terminology.
24–26: good knowledge and understanding of the topics; good application, analysis and synthesis skills; ability to establish relevant connections between different course contents; good autonomy of judgement; coherent and rigorous argumentation and appropriate and technically accurate use of terminology.
27–29: comprehensive and in-depth knowledge and understanding of the topics; very good application, analysis and synthesis skills; good autonomy of judgement and ability to critically integrate different course contents; rigorous and well-structured argumentation and confident and appropriate use of technical terminology.
30–30 with honours: excellent and in-depth knowledge and understanding of the topics; excellent application, analysis, synthesis and judgement skills; ability to critically integrate different course contents and develop original connections; fully rigorous argumentation and excellent command of technical terminology. Honours may be awarded where the student demonstrates a particularly high level of preparation, critical elaboration and autonomy of judgement.
I – Written examination – 1/3 of the final grade
The written examination is graded on a 30-point scale and consists of two parts:
Part A – 20 points: 10 questions, including:
• 5 multiple-choice questions, each with four options and only one correct answer;
• 5 true/false questions.
Each correct answer is worth 2 points, for a maximum of 20 points.
Part B – 10 points: 2 open-ended questions, each worth up to 5 points, for a maximum of 10 points.
The maximum score for the written examination is therefore 30/30.
II – Oral examination – 1/3 of the final grade
The oral examination is independently graded on a 30-point scale and is designed to assess students’ knowledge and understanding of the course topics, their ability to apply and connect the knowledge acquired, their analytical and synthesis skills, autonomy of judgement, clarity of presentation and appropriate use of technical terminology.
During the oral examination, students may also be asked to further discuss or elaborate on topics addressed in the written examination.
III – Applied Sustainability Reporting case – 1/3 of the final grade
Students are required to prepare and discuss an applied Sustainability Reporting case, which is independently graded on a 30-point scale.
The case is designed to assess students’ ability to apply the main concepts and tools covered during the course to a business context, with particular reference to sustainability performance measurement, the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the double materiality principle, and the relationship between Sustainability Reporting and Sustainability Performance Management.
The assessment of the case considers the appropriate application of concepts and tools, the ability to analyse and interpret information, the ability to connect different course topics, the quality and coherence of the argumentation, and the clarity of the presentation and discussion.
Calculation of the final grade
The three assessment components carry equal weight in determining the overall grade. The final grade is therefore calculated according to the following formula:
Final grade = (Written examination grade + Oral examination grade + Sustainability Reporting case grade) / 3
Each component therefore accounts for one third (33.3%) of the final grade.
The final grade is expressed on a 30-point scale. The examination is passed with a final grade of at least 18/30.
No graded mid-term examinations or bonus points related to participation in interactive activities are included in the calculation of the final grade. Interactive activities carried out during the course have a formative purpose and are intended to support and consolidate students’ learning.
The same assessment methods and criteria apply to all students.
Assessment criteria
The overall assessment considers the level of achievement of the intended learning outcomes, with particular reference to: 1. knowledge and understanding; 2. applying knowledge and understanding; 3. making judgements; 4. communication skills; 5. learning skills.
The level of achievement is assessed according to the following criteria:
Not passed: significant deficiencies and/or inaccuracies in knowledge and understanding of the course topics; limited ability to apply knowledge and to analyse and synthesize information; limited autonomy of judgement; inconsistent argumentation and inappropriate or inaccurate use of technical terminology.
18–20: sufficient but limited knowledge and understanding of the topics, with possible generalizations and inaccuracies; sufficient application, analysis and synthesis skills; basic autonomy of judgement; argumentation may not always be fully coherent and technical terminology may be used with some inaccuracies.
21–23: adequate knowledge and understanding of the topics; generally appropriate application, analysis and synthesis skills; sufficient autonomy of judgement; sufficiently coherent argumentation and generally appropriate use of technical terminology.
24–26: good knowledge and understanding of the topics; good application, analysis and synthesis skills; ability to establish relevant connections between different course contents; good autonomy of judgement; coherent and rigorous argumentation and appropriate and technically accurate use of terminology.
27–29: comprehensive and in-depth knowledge and understanding of the topics; very good application, analysis and synthesis skills; good autonomy of judgement and ability to critically integrate different course contents; rigorous and well-structured argumentation and confident and appropriate use of technical terminology.
30–30 with honours: excellent and in-depth knowledge and understanding of the topics; excellent application, analysis, synthesis and judgement skills; ability to critically integrate different course contents and develop original connections; fully rigorous argumentation and excellent command of technical terminology. Honours may be awarded where the student demonstrates a particularly high level of preparation, critical elaboration and autonomy of judgement.
Attendance Rules
Attendance is recommended but not compulsory. The course adopts a blended learning approach, combining asynchronous learning materials, face-to-face lectures, and interactive learning activities. Non-attending students will have access to all teaching materials provided on the course platform and will be able to complete the learning pathway through the available online resources and individual study.