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Beyond financial statements: narrative reporting on value creation

This course is open for applications from May 1 – May 31

The growing attention devoted to the sustainability of a firm’s business model and to social and environmental impacts of a company’s operations has led to the establishment of teams and committees devoted to communication about sustainability and value creation by several organizations. Working in those roles requires interdisciplinary competences and basic knowledge of the aims, features and structure of narrative reporting in order to develop adequate non-financial communication practices. Offering basic-to-intermediate understanding of narrative reporting, the course integrates traditional financial accounting classes, which focus on financial accounting standards and financial statement analysis. The course also complements corporate communications classes and courses about strategy, value creation, and sustainable development by illustrating how those issues can be represented in companies’ reports. Hence, the course could be useful for students in the field of accounting and for students in the fields of management and communication.

Exam info and full course description

Exam info and full course description can be found in the course catalogue.

Admission Requirements

Course specific:

A Bachelor’s degree in Business Administration or Business Economics or an equivalent degree. Students should have basic knowledge of financial accounting. They should also have some notions of strategy and value creation mechanisms. The knowledge of the concepts of intellectual capital, business models, and non-financial reporting would be a plus. 


Exchange students: nomination from your home university

Freemovers: documentation for English Language proficiency

You can read more about admission here.


Lorenzo Simoni


Academic profile

Lorenzo Simoni is an Assistant Professor in Accounting at the Department of Economics and Business Studies at the University of Genoa. His main research interests are related to financial and non-financial reporting, with a focus on business model reporting, risk reporting, non-financial key performance indicators, and earnings quality.