Measuring, Evaluating and Reporting Sustainability and Innovation 4030-MERSI
The presenters will discuss the basic legal acts that indicate the need to build sustainability reports, but also to make changes in assessment parameters in business organizations in the coming years. These changes, according to the philosophy of sustainable development, should not shake the stability of the organization. Therefore, determinants and methods of structured modification of strategies of companies and other organizations will be discussed as well.
Type of course
Mode
Prerequisites (description)
Course coordinators
Term 2025Z: | Term 2024Z: |
Learning outcomes
S_W01 The graduate will understand in depth the theories and concepts related to the analysis and understanding of issues related to measuring the effects of sustainable development
S_W02 The student will be familiar with the reasons for qualitative and quantitative data collection, including interviews, questionnaires, surveys, and rapid appraisal techniques; it will include the ability to take a skeptical approach to the data obtained
S_U01 The student will be able to undertake high quality quantitative and qualitative data collection on the environment and sustainable development and analyse it critically;
S_U02 The student will be taught to apply principles, theories, and frameworks to case studies and engage in research and debates related to environmental resource governance and sustainable development; also based on datas provided by reporting entities
S_U03 The student will know how to recognize the problems and challenges of sustainable development and formulate proposed responses to them in an organization and to evaluate the information coming from the organization.
S_U04 It will be explained how to select appropriate methods, tools and procedures leading to the achievement of sustainable development goals, as well as critically reflect on those goals
S_K01 The course will teach how to analyse, thoroughly and in an interdisciplinary manner, processes of change in relation to environmental resources and sustainable development
S_K02 The graduate will know how to identify, formulate, and carry out actions that are relevant to preserving environmental resources and sustainable development in particular locations, acting with respect for local specificities and understanding of the local community.
K_U09 The student will need to use English at an advanced level and use specialist terminology in English in papers and oral presentations.
Assessment criteria
Class participation (30%). Project (70%).
Practical placement
not required
Bibliography
European Commission, Corporate sustainability reporting: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
Durand, P. and Gilbert-d’Halluin, A. (2024) Directive (EU) 2022/2464 as regards Corporate Sustainability Reporting (CSRD): Texts and Comments. 1st edition. Europe.
Hirschbuehl, D., Neuville, A., Petracco, M. and Sánchez Arjona, I., The EU economy’s dependency on nature, JRC Working Papers in Economics and Finance, No. 2025/4, European Commission, Ispra, Italy 2025, JRC140304.
Alessi, L. and Giacomelli, A., Quantitative assessment of the financial materiality of climate physical risks: a case study, JRC Working Papers in Economics and Finance, No. 5/2024, European Commission, Ispra, Italy, 2024, JRC139793.
Guagliano, C., Linciano, N., and Soccorso, P., Alessi, L. (2022) Sustainable growth in the European framework and the role of finance. In Guagliano, Linciano, and Soccorso (eds.): Information as a Driver of Sustainable Finance. Palgrave Studies in Impact Finance. Palgrave Macmillan.
Papadopoulos, G. and Alessi, L. (2023) The EU regulatory landscape on sustainable finance. In Falcone and Sica (eds.): Sustainable Finance and the Global Health Crisis. Routledge.
Kaplan R.S., Norton D.P., Strategy Maps. Converting Intangible Assets Into Tangible Outcomes, Harvard Business School Press 2004
Kaplan R.S., Norton D.P., The Balance Scorecard. Translating Strategy Into Action, Harvard Business School Press 1996
Rummelt R.P., Good Strategy, Bad Strategy: The Difference and Why it Matters, Profile Books 2011
Other JRC Publications on Sustainable Finance: https://joint-research-centre.ec.europa.eu/projects-and-activities/sustainable-finance/publications-sustainable-finance_en
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: