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 sustainability KPI; Corporate Governance models and main functions of the board; Break-even analysis; analysis of cash flow statements; Break-even point analysis and sensitive ananlysis.

Teaching material uploaded on Learn, case studies

Theory session and practical sessions. Case study and research papers

The evaluation of students with the status of "attending" will take place through: 20% - intermediate test (31 points maximum) 30% - final written exam (31 points maximum) 50% - group project ((31 points maximum) 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 Professor and which will consist of the entire programm (and materials) of the attending students, plus research documents and articles which will be uploaded on the Learn platform in a dedicated section.

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