The course intends to transfer knowledge on financial and sustainability reporting, on corporate governance and internal control systems, and on company performance analysis tools.

KNOWLEDGE AND UNDERSTANDING: the student will have acquired knowledge of the financial and sustainability information found in the ITA GAAP and IAS-IFRS financial statements, of the main models that regulate the decision-making and control processes of companies, of the analysis tools used for management reporting; ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING: the student will have acquired the ability to interpret the financial and non-financial information present in financial statements and control reports, to use and employ methods of analyzing company performance; MAKING JUDGMENTS: the student will have acquired the ability to evaluate the pursuit of financial and sustainability objectives of companies as well as the meaning of the main KPIs; COMMUNICATION SKILL: the student will be able to communicate their assessments and judgments relating to the financial and sustainability reporting of companies; LEARNING ABILITY: the student will have acquired the learning ability necessary to continue and complete their studies independently.

Financial statement reporting; general principles, documents and contents of the ITA GAAP and IAS-IFRS financial statements; Sustainability reporting and ESRS principles, sustainability KPI; Corporate Governance models and internal control systems; Break-even analysis; analysis of financial flows; budget analysis and value analysis.

Analisi Aziendale, F. Di Lazzaro G. Musco, Giappichelli, 2021 - teaching material.

Lessons, case studies, testimonials.

The evaluation of students with the status of "attending" will take place through: - a group project work concerning financial and sustainability reporting as well as budget analysis with a weight of 50% on the final vote; - a mid term written exam consisting of questions on the theoretical and applied part of the course program with a weight on the final grade of 20%.The number and type of questions will be communicated before the exam. - a written exam consisting of questions on the theoretical and applied part of the course program with a weight on the final grade of 30% to be held during the exam sessions. 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.