Università Roma Tre

Specific topics covered during the course:

INTRODUCTION
The stakeholders and the company’s disclosure (financial statements and sustainability information)
Governance and Risk Disclosure

TYPES OF RISKS, GOVERNANCE & RISK, RISK MANAGEMENT
Risk definition,
Governance & risk: the new code of Governance
The basic processes of Risk Management
Approaches, methods and techniques used to manage risk
The different kinds of risk
Strategic risks, operational risks, financial risks, credit risks, liquidity risks
Financial and Non-financial risks
Insurance risk and other risks,

RISKS ANALYSIS BY FINANCIAL INFORMATION
The Italian jurisdiction about financial statements (Civil Code and IAS/IFRS),
structure of the Financial Reporting by different companies ( i.e. Hight Tech Co.; Banks) and in different jurisdictions,
risks disclosure in financial statements: risks reports

RISKS ANALYSIS BY SUSTAINABILITY INORMATION
CSR and sustainaibility disclosure
environmental, social and governance (ESG) and climate change-related information
Non-financial statement: scope, content and publication, European Commission Action Plan
Non-financial key performance indicators and main standards
ESG ratings
Specific topics: ITC, cyber security

Slides and links to other sources will be available on the website.