CORPORATE VALUE CREATION AND RISK MANAGEMENT
Academic year and teacher
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- Versione italiana
- Academic year
- 2020/2021
- Teacher
- STEFANO ZAMBON
- Credits
- 7
- Curriculum
- Professioni e amministrazione d’impresa
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/07
Training objectives
- The course intends to provide advanced knowledge elements with reference to the resourses and processes linked to corporate value creation, widely conceived, as well as to the mechanisms aimed to control, manage and mitigate some of the risks that can negatively impact on such a process. Against this general background, the course will in particular deepen the following topics: the role of Intangibles and the related impacts and metrics; the XBRL language; Integrated Reporting
; the prescription and consequences of the decree no. 231/2001’s organisational model; the characterizing elements of the relationship between accounting professional and a firm; corporate debt restructuring methodologies; Corporate Social Responsibility (CSR) and Sustainability Reporting; The Non-Financial EU Directive no. 95/2014 and the Non-Financial Statement ex Legislative Decree no. 254/2016; the techniques and approaches for financial simulation and planning; and the tasks, responsibilities and activities of CFOs for the value maintenance over time of corporate value in companies of different size and nature (in collaboration with the Italian Association of CFOs - ANDAF). Prerequisites
- The study of the topics included in the course of "Financial statements and IFRS standards" is highly recommended.
Course programme
- 1) Stefano Zambon, Intangibles: Measurement & Reporting (part 1 - beginning)
2) Stefano Zambon, Intangibles: Measurement & Reporting (part 1 - end)
3) Stefano Zambon, Intangibles: Measurement & Reporting (part 2)
4) Stefano Zambon, Intangibles: Measurement & Reporting (part 3)
5) Stefano Zambon, Intangibles: Measurement & Reporting (part 3 - continued)
6) Stefano Zambon, Intangibles: Measurement & Reporting (part 3 – end)
7) Stefano Zambon, Intangibles: Measurement & Reporting (part 4)
8) Stefano Zambon, Intangibles: Measurement & Reporting (part 5 + part 6 - beginning)
9) Stefano Zambon, Intangibles: Measurement & Reporting (parte 6 – end)
10) Stefano Zambon, CSR, ESG and Sustainability Reporting
11) Stefano Zambon, CSR, ESG and Sustainability Reporting: the European Directive no. 95/2014, the Italian Legislative Decree no. 254/2016 and the Non-Financial Statement
12) Stefano Zambon, Integrated Reporting (part I)
13) Stefano Zambon and Laura Girella, Integrated Reporting (part II)
14) Corporate case study on CSR and Sustainability Reporting, by Dr Sara Teglia, Association Impronta Etica
15) Stefano Zambon, XBRL
16) Corporate case study on Integrated Reporting
SECOND PART OF THE COURSE (please note that the sequence may vary in accordance to the availabilities of the individual external teachers)
17) Michele Grilanda, The role of accounting professional in corporate development. Part I: The activity of the Chartered Accountant in the legal and social context
18) Paolo Bertoli, The "Dirigente Preposto" ex Law no. 262/2005 and the corporate bodies devoted to control and risk management
19) Michela Cordazzo, Financial simulation and forecast
20) Emilio Pagani, The CFO: roles and experiences (part 1)
21) Emilio Pagani, The CFO: roles and experiences (part 2)
22) Michele Grilanda, The role of accounting professional in corporate development. Part 2: The relationship between accounting professional and firm: opportunities, limits and pathologies
23) Marco Mignani, The restructuring of corporate debt (part 1)
24) Marco Mignani, The restructuring of corporate debt (part 2)
25) Mario Casellato, The Legislative Decree no. 231/2001: contents and impacts (part 1)
26) Mario Casellato, The Legislative Decree no. 231/2001: contents and impacts (part 2)
Docenti del Corso / Course teachers
Prof. Paolo Bertoli, President, Advisory Council, Associazione Nazionale dei Direttori Amministrativi e Finanziari (ANDAF)
Prof. Avv. Mario Casellato, Founding Partner, Studio Casellato Avvocati Penalisti, Roma
Prof.ssa Michela Cordazzo, Associate Professor of Business Economics, Department of Management, University Ca’ Foscari of Venice
Dr Laura Girella, “Coordinator: Leading Practice and Research Programmes”, Technical Committee, and “Region Lead for Italy”, International Integrated Reporting Council (IIRC)
Dott. Michele Grilanda, Founding Partner, Studio Grilanda Dottori Commercialisti, Portomaggiore (Ferrara)
Dott. Marco Mignani, Partner, Ernst & Young, e Head, Center-North Area (with responsability on Emilia Romagna, Toscana, Umbria, Marche)
Dott. Emilio Pagani, Dottore Commercialista, and former Presidente, ANDAF Nord-Est Area
Dott.ssa Sara Teglia, Association Impronta Etica
Prof. Stefano Zambon, Full Professor of Business Economics, University of Ferrara Didactic methods
- Lectures and slides
Learning assessment procedures
- Written exam
Reference texts
- Slides utilized by the course teachers and students’ lecture notes. All the slides e the texts will be made available at some local photocopy shops