The course aims to transfer knowledge about tools and methods of business analysis, with particular focus on the topics of economic, financial and value performance of companies, as well as measuring ESG performance.

KNOWLEDGE AND UNDERSTANDING: the student will have acquired the knowledge of the tools and methods of analysis of the economic, financial and sustainability performance of companies; APPLYING KNOWLEDGE AND UNDERSTANDING: the student will have achieved the ability to analyze the economic, financial and sustainability performance of companies using the methods and techniques acquired; MAKING JUDGMENT: the student will have developed the ability to formulate critical judgments on the economic, financial and sustainability performance of companies; COMMUNICATION SKILLS: the student will be able to communicate ratings and judgments on the economic, financial and sustainability performance of companies; LEARNING SKILLS: the student will have acquired the learning skills necessary for the continuation and conclusion of studies independently.

Financial statement and sustainability reporting, IAS-IFRS e ITA GAAP, balance sheet and profit and loss statement reclassification, liquidity ratios, key performance indicator, leverage effects (operative and financial), double materiality, sustainability KPIs, value analisys and value diagram, Cash flow analysis.

Analisi Aziendale, F. Di Lazzaro G. Musco, Giappichelli, 2021 – Casi svolti di analisi di bilancio, F. Di Lazzaro G. Musco, Giappichelli 2014 (e-book) – teaching material

Lessons, case studies, conferences.

The evaluation of students with the status of "attending" will take place through: a) a midterm test that will critically analyze company performance using the analytical tools illustrated, resulting in a judgment that will account for 1/3 of the final grade; b) a written exam consisting of questions on the theoretical and applied aspects of the course syllabus, accounting for 2/3 of the final grade. The number and type of questions will be communicated before the exam. The evaluation of students with the status of "non-attending" will take place (100%) through a final written test consisting of questions and exercises on the broader program reserved for them which will be communicated to them by the teacher and which will consist of the entire textbook as well as research documents and articles additional to those intended for students with the status of "attending students".

The assignment of the final paper will take place after an interview with the teachers to whom the student will indicate in a non-binding manner at least two topics of the course.