Learning objectives
The theme of corporate social responsibility (CSR) has recently become fundamentally important in both academic and company contexts. It should guarantee important benefits in the medium/long term in particular due to the focus on socio-environmental sustainability themes. Reaching a lasting and evolving economic balance presumes not only the realisation of an economic/financial performance but also the achievement of competitiveness and social objectives in terms of development prospects. Good results in terms of profit alone do not guarantee the survival of a company. A capacity to satisfy the expectations of its stakeholders (workers, customers, suppliers, institutions, community, etc.) is also required. As a result, sustainability becomes part of company strategy.
The aim of the course is, above all, to clarify the concept of CSR, also in a historical context, and to explore the instruments of governance and reporting pertaining to it.
Course unit content
First part: basic concepts in CSR (Corporate Social Responsibility). Ethics and companies. CSR: trends in its study. The stakeholder theory: development. Various categories of stakeholders. CSR: relevant areas (employees, suppliers and customers, institutions, etc.). CSR and company performance. The costs and benefits of CSR.
Second part: regulations: standards of process and content; national and international standards. CSR and governance: code of ethics and certification standards (SA8000). CSR and reporting: environmental report, mission report, sustainability report, annual report. Corporate annual report: models, critical areas in compilation, added value.
Bibliography
Furlotti K., Strumenti e processi di comunicazione della responsabilità sociale d'impresa, Milano, McGraw-Hill, 2009.
Hinna L. (edited by), Il bilancio sociale, Milano, Il Sole 24 ore, 2002.
Marchini P.L. , Tibiletti V. (edited by), Bilancio sociale e valori d’impresa, Parma, Mup, 2004.
Molteni M., Responsabilità sociale e performance d’impresa, Milano, Vita e Pensiero, 2004.
Rusconi G., Il bilancio sociale d’impresa. Problemi e prospettive, Milano, Giuffrè, 1988.
Rusconi G., Dorigatti M. (edited by), Teoria generale del bilancio sociale e applicazioni pratiche, Milano, Franco Angeli, 2004.
Sciarelli S., Etica e responsabilità sociale nell’impresa, Milano, Giuffrè, 2007.
