Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
This information is intended exclusively for students already enrolled in this course.If you are a new student interested in enrolling, you can find information about the course of study on the course page:
Laurea magistrale in Marketing e comunicazione d'impresa - Enrollment from 2025/2026The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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2° Year activated in the A.Y. 2021/2022
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Corporate reporting (2021/2022)
Teaching code
4S01871
Academic staff
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
secondo semestre (lauree magistrali) dal Feb 21, 2022 al May 13, 2022.
Learning outcomes
The course aims at developing the students' capability to interpret company's performances as disclosed within the financial report and other external corporate reports. Particular attention is devoted to the financial report. In order to consider the increasing accountability requests that modern companies should address toward various stakeholders, the course also presents the corporate goverance report, the sustainability report and the integrated report.
Program
1. Financial reporting
- The informativeness of the financial report
- The most relevant financial ratios
- The consolidated financial statement
2. Sustainability and Integrated reporting
- Social accounting: an introduction
- Sustainability reporting
- Integrated reporting
3. Stakeholder reporting and corporate governance
- The making of corporate reporting
- The foundamental aspect of the corporate governance
- The informativeness of the corporate governance report
- The governance of corporate reporting
4. Critical assessment of corporate reporting
- The quality of corporate reporting
- Impression management strategies in corporate reports
Reference materials (in addition to the slides made available on the teaching moodle)
F. Manes Rossi, R. Levy Orelli, C. Del Sordo, Integrated reporting and corporate value, Franco Angeli, 2018
R. Stacchezzini, C. Florio, Company financial statements. Exercises carried out, Egea, Milan, 2018 (chap. 11 and 12)
National Observatory on Non-Financial Reporting pursuant to Legislative Decree 254/2016 - October 2019 edition (pp. 1-41) *
Riva P., Corporate governance roles. Organizational aspects and NFS, 2020 (pp. 7-28 and 290-310) *
* available on the teaching moodle
Bibliography
Examination Methods
Written test, aimed at ascertaining knowledge of the different parts of the program. This test consists of 3-4 open questions aimed at demonstrating knowledge of the different parts of the program. The test lasts about 1 hour and a half.
During the course, some exams from previous years will be made available and commented on.
