The course aims to analyze the business combination, investigating the economic variables that favor different modes of aggregation of firms and examining the implications of managerial, organizational and communication skills.
Course contents summary
The course deals with the theory and application of economic groups: formation, corporate governance, strategy development and communications. The course examines the different types of business combination, formal and informal. With particular reference to corporate groups, it explores the distinctive characteristics, the possible classifications, the mode of formation and development, the peculiarities of information management and related issues.
The course addresses the problems of nature management and communication of business groups with attention to the issue of corporate social responsibility which, in a contemporary context, is an essential mode of corporate governance. In this context, the course outlines the main elements in social responsibility and business ethics, emphasizing its importance as regards the mode of corporate governance and addresses issues related to the information of both compulsory and voluntary.
The firm size
Internal and external growth
Theoretical paradigms of business combinations
Classification of business combinations - combinations informal
Classification of business combinations - combinations formal
Classification of business combinations - combinations capital
Classification of business groups
Mode of formation of business groups
Purpose and advantages of the structure group
Operations and group determinations
Communication: The consolidated financial statements
The governance of a corporate group
The corporate social responsibility (CSR) as extended governance
Voluntariness, motives and themes of CSR
Studies in CSR
CSR and corporate information
Tolls of direct and indirect accountability
International and national Standards
K. Furlotti, Strumenti e processi di comunicazione della responsabilità sociale d'impresa, McGraw-Hill, 2009.
F. Giaccari, Le aggregazioni aziendali, Cacucci, 2003.