Università Roma Tre

Part One: Introductory and Framework Concepts
• Sustainability and sustainable development: Raworth’s model; examples of unsustainability (CO₂ emissions, NEETs); the path up to 2015, the SDGs and the Paris Agreements, recent developments.
• The relevance of SDGs globally and in the Italian context.
• Impact investing; ethical and green finance; focus: green bonds and Regulation (EU) 2023/2631.
• Greenwashing and other forms of “washing”; Directive (EU) 2024/825.
• Sustainability at the core of corporate governance: regulatory developments and economic convenience profiles.
• New professions, new markets, new rules.
• Brief review of basic concepts of corporate governance: legal entity (classification of legal persons, corporations, and full patrimonial autonomy); economic entity (definition, requirements, identification); main features of companies (activities, size, ownership structure, possible issuance of securities on regulated markets, corporate governance structure); corporate bodies in different governance models; traditional model: composition, tasks, responsibilities, and functioning of corporate bodies; case studies.
Part Two: Corporate Sustainability
• Sustainability references in the corporate bylaws and Benefit Corporations under Italian Law no. 208/2015.
• Sustainability in corporate governance according to the Corporate Governance Code for listed companies.
• Sustainability in business strategies and plans.
• Sustainability in key personnel remuneration and HR policies.
• ESG reputation: external ratings, major rating agencies, critical issues, Regulation (EU) 2024/3005.
• Integrated enterprise risk management extended to ESG risks: ERM approach, sustainability-oriented governance, risk culture, systemic mapping, risk identification and prioritization, involvement of all business functions, connection with strategy and support for long-term objectives.
• Stakeholder Analysis and Strategic Management: Theories, Methods, and Practical Tools.
• Sustainability reporting: introductory concepts, CSRD and Legislative Decree 125/2024, EU Taxonomy, double materiality, reporting principles and frameworks, sustainability reporting governance, reporting process, roles and responsibilities of corporate bodies and functions, European standards (ESRS) and international frameworks, other major standards (GRI, SASB, TCFD, ISSB, etc.), future perspectives.
• Sustainability as a path of evolution.
• Italian SMEs: perspectives, key challenges, ESG profiles as access keys, the fundamental role of consultants and associations.
Part Three: Basic Elements for Sustainability Research
• Source quality and the CRAAP method.
• Systematic literature reviews and the use of citation databases.
• Roma Tre Discovery and Roma Tre databases.

Lecture notes, case studies, and reading materials will be provided through the Teams platform.