The Integrated report
Date of publication: March 8, 2023
Integrated reporting is a reporting framework that combines financial, environmental, social and governance information into a single report. It is…
Teaching Hub, viale Filippo Corridoni 20, Forlì © Photo by Claudio Turci
The Alma Mater Studiorum – University of Bologna was founded in 1088 and is considered to be the oldest university in Western Europe. It is a comprehensive Higher Education Institution located in the Emilia-Romagna region, in the centre-north of Italy. The university has 86.000 enrolled students, 5 Schools, 32 research departments, 2800 academics and 3000 administrative staff.
KEY PERSONS
SELENA AURELI
Selena Aureli is Associate Professor at Alma Mater Studiorum – Bologna University where she currently teaches Financial Reporting, Managerial Accounting and Management Control. After her degree in Economics, she earned a PhD in Business Studies at Urbino University in 2001. Her main research expertise focuses on financial and non-financial reporting, sustainability, SMEs and entrepreneurship, interfirm networks, tourism, and intellectual capital.
During her career, Selena Aureli has participated to several conferences and given speeches in Italy and abroad. She has been visiting professor at the Institute of Technology Tallaght (Dublin, Ireland), at the Higher School of Economics (Moscow, Russia) and Tampere University (Tampere, Finland). She is a member of the Editorial Board of several academic journals as Piccola Impresa/Small Business, Journal of Accounting and Management Information Systems, Management Control, and Int. J. of Digital Culture and Electronic Tourism.
Her latest research article refers to “The value relevance of Environmental, Social, and Governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies”, published in Corporate Social Responsibility and Environmental Management, “Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices”, published in Business Strategy and The Environment, and “A country-comparative analysis of the transposition of the EU Non-Financial Directive: an institutional approach”, published in Accounting, Economics and Law: A CONVIVIUM.
MONICA BARTOLINI
Monica Bartolini is Associate Professor in Management Accounting at the School of Economics and Management, Forlì Campus, University of Bologna.
In 2002, she obtained her PhD in Business Administration at the University of Pisa. Since 2019, she has been Director of the Second Cycle Degree in Economics and Commerce, Forlì Campus and she is currently member of the Faculty Committee of the Department of Management. Monica teaches in the area of management accounting: Financial Accounting, Financial Analysis, and Performance Management Systems. She is also lecturer in several MBA, Corporate MBA, EMBA and Global MBA programs of Bologna Business School, as well as in the PhD programme of her Department.
She has been Visiting Scholar at the Cardiff Business School (Cardiff University) at the Lean Enterprise Research Centre, where she took part in the “3DayCar” Programme, sponsored by the English Engineering and Physical Science Research Council and by more than 20 companies of the automotive industry.
Her research interests are in business performance analytics and performance management systems, financial and non financial reporting, and international financial reporting standards. In addition to teaching and research, she is involved in social activities and, in particular, she was the president of a non-profit organization for 11 years (2009-2019), in the area of educational services.
FEDERICA FARNETI
Federica Farneti has been Associate Professor since 2015. She has earned the Bachelor of Economics and Commerce in 1998 being awarded with first-class honours degree. She earned a PhD, Economics and Management of Public Organisations at The University of Salerno, in 2004. Among her Research Expertise are: Non-financial disclosure, New Public Management, Integrated Reporting, Directive 2014/95/UE, Sustainable development and related reporting, Intellectual capital, SMEs non-financial reporting, Public sector, etc.
She has been responsible, or part of the team, of many international projects for a value of nearly 1.000.000 euro, among which Sustainable Management of Organisations Group. She has been Visiting Research Fellow, among others at the University Technology of Sydney, The School of Commerce of South Australia University and The University of Sydney. She is a member of the Editorial Board of many Journals, among which Sustainability Accounting, Management and Policy Journal and Meditari Accountancy Research. She has published her research in top journals such as Public Management Review and Accounting Forum. She teaches in international curricula topics related to Accounting and Financial Statements, Principles of Accounting, Accounting, Ethics and social responsibility and Environmental Auditing And Corporate Social Responsibility.
FRANCESCA REGOLI
Francesca Regoli, Ph.D. in International Cooperation and Sustainable Development Policies at UNIBO. She has more than 15 years’ experience in international projects with a specialization in project management. She actually works as project officer at the Dept. of Management. She worked on projects related to LLP, such as Grundtvig, Tempus, Edu-Link Programmes and now on projects covered by Erasmus + Strategic Partnership. She is in charge of the management activities related to H2020 projects, as well as other international projects.
GIORGIA MOSCHINI
Giorgia Moschini is a Ph.D. student in Business Administration at the Polytechnic University of Marche, and she is a tutor at the University of Bologna in the area of Management Accounting. Her research interests are in management accounting and assessment of Diversity & Inclusion in organizations.
She is also a lecturer and a tutor in several Executive MBA programs of the Bologna Business School, as well as a tutor for Performance Management Systems and Financial Accounting courses. Since 2021, she has been a consultant on strategic management control.
PAOLA SCALZOTTO
In 2001, she graduated at the then Department of Interpretation and Translation in Forlì (M.A. equivalent) as a Conference Interpreter in English and French. Since then, she has worked as a professional conference interpreter and specialized translator in several sectors, such as electronic and mechanic engineering, ICT, pharmaceutical industry, accounting, auditing and tourism. Over time, her activity has included Translation Project Management and Internationalization support for her customers.
Since 2019, she has been collaborating with the Department of Management, both as a contract lecturer and as a support in the internationalization of the 1st-Cycle Degree Program in Management and Economics.
In addition to teaching and translating, she is involved in social activities as president of CNA Professioni Forlì-Cesena and Emilia-Romagna and member of the territorial presidency of CNA Forlì-Cesena. She also volunteers for the Camera di Commercio della Romagna in the Virtual tutor project as a mentor and has taken part in projects of career counseling for young and very young people.
SUSANNA TINTI
Susanna Tinti is Post Graduate Researcher at Bologna University, in the Management Department, and Academic Tutor for the course “Environmental Auditing and Corporate Social Responsibility” and “Business Administration”.
In 2020, she graduated from an International Master in Business Administration at University of Bologna with a research thesis on “Integrated Report and Stakeholder engagement – the case study of Poste Italiane”.
After graduating she worked for one of the Big Four consulting firms, in the Sustainability Services Department, supporting Companies performing sustainability strategies, engaging with stakeholders, analyzing ESG risks according to TCFD, and programming and drafting Integrated Reports.
Her interests focus on Sustainability, Non-Financial Disclosure and Risk analysis.
RESEARCH & PUBLICATIONS
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