Cerca insegnamenti o docenti



Voi siete qui

Corporate interest, corporate social responsibility and financial reporting - programma

Stampa questa pagina

ALESSANDRA STABILINI , responsabile dell'insegnamento

Corso di laurea in SCIENZE DEI SERVIZI GIURIDICI (Classe L-14) Immatricolati dall'a.a.2009/2010 - Laurea - 2016/2017

Insegnamento obbligatorioNo
Anno di corso
Periodo di svolgimentoprimo semestre
Settori scientifico disciplinari
  • IUS/04 - Diritto commerciale
Crediti (CFU) obbligatori6
Crediti (CFU) facoltativi-

Informazioni generali

Obiettivi: The course aims at providing students with:
• a comprehensive legal framework to discuss corporate interest and CSR issues
• an understanding of the state of the art of the CSR debate and of its main problems
• a picture of the regulatory framework and its evolutions
• an understanding of the legal issues connected with sustainability reporting

Risultati di apprendimento previsti: The course aims at providing students with the ability to:

• engage in legal reasoning and discussion
• combine interdisciplinary knowledge
• compare different legal systems and link legal solutions with underlying socio-economic factors
• analyse legal rules critically
• present and discuss different point of views on the course's subject matter

Metodi didattici: Class attendance is mandatory. Admittance to the final exam will be reserved to students who will achieve 75% class attendance.

Students are expected to prepare readings in advance of classes when requested and to discuss reading materials in class.

Programma di studio

Programma: Course Subject

The course will analyse the most relevant legal aspects connected with the corporate interest / corporate social responsibility debate in corporate law. We will start with the central question of corporate governance: what is the aim of the corporation? Which interests should corporate law protect? We will discuss the main theories concerning the aim of the corporation, including the shareholder value paradigm and the main stakeholder-oriented theories. The course will then focus on the CSR debate, analysing and discussing how CSR can be pursued and implemented and the role of the law. In so doing we will study the case of “benefit corporation” legislation in the U.S. and elsewhere. Finally, the course will discuss the implications of the corporate interest and CSR debate on the reporting obligations of companies and will analyse, from a legal standpoint, the issues of non-financial reporting, sustainability reporting, and integrated reporting.


Contents

• The corporate interest debate and the aim of the corporation
• The rise (and fall) of the shareholders’ value paradigm
• Stakeholders’ theories and their variations
• The CSR debate: theoretical framework and problems; the role of the law
• The CSR debate: implementation issues
• CSR in practice: the regulatory framework
• “Benefit corporation” legislation (U.S. and beyond; Italy) and its implications for the corporate interest / CSR debate
• Shareholders, stakeholders, and reporting obligations: what should companies say to whom
• From financial reporting to sustainability and integrated reporting: the law and the practice
• The legal issues of sustainability reporting: managerial discretion and legal enforcement

The detailed programme of the course will be provided at the beginning of the course. Reading materials will be generally available on-line (ARIEL).

Bibliografia e altri materiali didattici: Reading materials will include laws & statutes, recommendations and other acts of International institutions, scientific articles and papers. All class materials will be in English.

Modalità di esame, prerequisiti, esami propedeutici

Esame in un'unica volta o suddiviso in partiunico
Modalità di accertamento conoscenzeEsame
Giudiziovoto verbalizzato in trentesimi

Prerequisiti e modalità di esame The final exam will be in writing with an optional oral integration (further information will be provided at the beginning of the course).

Organizzazione della didattica

Settori e relativi crediti

  • Settore:IUS/04 - Diritto commerciale - Crediti:6
Attività didattiche previste

Lezioni: 42 ore

Ricevimento Docenti

Orario di ricevimento Docenti
DocenteOrario di ricevimentoLuogo di ricevimento
ALESSANDRA STABILINI , responsabile dell'insegnamentoIn generale su appuntamento via mail. Il secondo semestre 2015 tutoring il lunedì ore 17.30-19.30.