corso|33462

1. The strategic management and planning 2. Tools of strategic formulation and planning 3. Strategic scorecard and key performance indicators 4. Strategic planning and business plan 5. Performance measurement of the business project 6. The construction, the analysis and the assessment of business plan 7. Simulation of Business plan, analysis and assessment of a business plan with the definition of descriptive, operative and economical-financial hypotheses 8. The Business Model Canvas to focalize the business idea 9. Entrepreneurial values, intangible assets, included smart technologies, in the business system and in the business plan 10. Corporate Strategic Plans 11. Corporate Industrial Plans 12. Corporate Restructuring Plans 13. ESG Plans 14. Metaverse Business Plan *For Students attending the class of Business Plan with 9 CFU the class program in also based on the following topics: 15. Sustainability Plan versus ESG Plan 16. Main characteristics in non-financial information 17. Sustainability dimensions for the construction of corporate plans 18. Main regulations, guidelines, framework and standards in the corporate sustainable reporting 19. Operative construction (Simulation of Sustainability Plan), analysis and assessment of a business plan. The simulation could be included in the last additional section of the business plan by point 7 (Alternatively, the Corporate Restructuring Plans – 12)

not required

1) Brusa L., Mappa Strategica e business plan, Giuffrè Editore, 2011 2) Lombardi R. (2022), Business Plan & Sustainability Plan: schemi logici per la costruzione del project work, Giappichelli 3) Lombardi R (2023), Metaverse Business Plan. Un framework aziendale integrato. In Tributi, economia e diritto del Metaverso, Pacini Editore, Pisa, pp. 25-37 4) Maglio R., Lombardi R. (2020), I piani attestati di risanamento, in AA.VV., Diritto ed economia delle crisi aziendali. Aspetti critici e risvolti operativi del nuovo codice, Maggioli Editore 5) Materiale relativo ai punti 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 del programma a cura del docente 6) Materiale e letture integrative e casi di studio a cura del docente, tra cui: - Trequattrini, Lombardi, Rey (2022), Il business plan delle startup d’impresa. Un inquadramento generale, in La valutazione delle start up, Giuffrè, Milano - Lombardi, Trequattrini, Russo (2016), Innovative Start-Ups and Equity Crowdfunding, International Journal of Risk Assessment and Management,19(½): 68-83

optional

Oral exam

Weekly lessons in the classroom

1. The strategic management and planning 2. Tools of strategic formulation and planning 3. Strategic scorecard and key performance indicators 4. Strategic planning and business plan 5. Performance measurement of the business project 6. The construction, the analysis and the assessment of business plan 7. Simulation of Business plan, analysis and assessment of a business plan with the definition of descriptive, operative and economical-financial hypotheses 8. The Business Model Canvas to focalize the business idea 9. Entrepreneurial values, intangible assets, included smart technologies, in the business system and in the business plan 10. Corporate Strategic Plans 11. Corporate Industrial Plans 12. Corporate Restructuring Plans 13. ESG Plans 14. Metaverse Business Plan *For Students attending the class of Business Plan with 9 CFU the class program in also based on the following topics: 15. Sustainability Plan versus ESG Plan 16. Main characteristics in non-financial information 17. Sustainability dimensions for the construction of corporate plans 18. Main regulations, guidelines, framework and standards in the corporate sustainable reporting 19. Operative construction (Simulation of Sustainability Plan), analysis and assessment of a business plan. The simulation could be included in the last additional section of the business plan by point 7 (Alternatively, the Corporate Restructuring Plans – 12)

not required

1) Brusa L., Mappa Strategica e business plan, Giuffrè Editore, 2011 2) Lombardi R. (2022), Business Plan & Sustainability Plan: schemi logici per la costruzione del project work, Giappichelli 3) Lombardi R (2023), Metaverse Business Plan. Un framework aziendale integrato. In Tributi, economia e diritto del Metaverso, Pacini Editore, Pisa, pp. 25-37 4) Maglio R., Lombardi R. (2020), I piani attestati di risanamento, in AA.VV., Diritto ed economia delle crisi aziendali. Aspetti critici e risvolti operativi del nuovo codice, Maggioli Editore 5) Materiale relativo ai punti 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 del programma a cura del docente 6) Materiale e letture integrative e casi di studio a cura del docente, tra cui: - Trequattrini, Lombardi, Rey (2022), Il business plan delle startup d’impresa. Un inquadramento generale, in La valutazione delle start up, Giuffrè, Milano - Lombardi, Trequattrini, Russo (2016), Innovative Start-Ups and Equity Crowdfunding, International Journal of Risk Assessment and Management,19(½): 68-83

optional

Oral exam

Weekly lessons in the classroom

15. Sustainability Plan versus ESG Plan: Non-financial information, sustainability dimensions for the construction of corporate plans 16. EU Directive (NFRD/CSRD) and the national legislation (Legislative Decree 254/2016) in the non-financial information/sustainability. Main guidelines, framework and national and international standards in the corporate sustainable reporting and disclosure (SDGs, NFRD/CSRD, GRI, CDSB, ISSB, CDP, ESRS, GBS, other) 17. Operative construction (Simulation of Sustainability Plan/ESG Plan), analysis and assessment of a business plan.

None

1. Lombardi R. (2022), Business Plan & Sustainability Plan: schemi logici per la costruzione del project work, Giappichelli 2. Supplementary materials, readings, and case studies prepared by the professor

Weekly lessons in the classroom

Oral exame

15. Sustainability Plan versus ESG Plan: Non-financial information, sustainability dimensions for the construction of corporate plans 16. EU Directive (NFRD/CSRD) and the national legislation (Legislative Decree 254/2016) in the non-financial information/sustainability. Main guidelines, framework and national and international standards in the corporate sustainable reporting and disclosure (SDGs, NFRD/CSRD, GRI, CDSB, ISSB, CDP, ESRS, GBS, other) 17. Operative construction (Simulation of Sustainability Plan/ESG Plan), analysis and assessment of a business plan.

None

1. Lombardi R. (2022), Business Plan & Sustainability Plan: schemi logici per la costruzione del project work, Giappichelli 2. Supplementary materials, readings, and case studies prepared by the professor

Weekly lessons in the classroom

Oral exame