C U R R I C U L U M V I T A E

PERSONAL INFORMATION

First name/ Surnname Maurizio Cisi Address

Telephone (+39) 0116706021

Mobile phone (+39) 3474154186 E-mail maurizio.cisi@unito.it

Nationality Italian

Date of birth August 31 - 1969

Place of birth Turin (Italy)

CURRICULUM STUDIORUM

Dates (from-to) From april 2013 - present Institution University of Turin, President of Business Economics undergraduate

programme, University of Turin from April 2013

Dates (from-to) From 2005 - present Institution University of Turin, School of Management and Economics, Department of

Management, Corso Unione Sovietica 218 bis, Turin Role Associate Professor , disciplinary sector SECS/P-07

Dates (from-to) From 2000 - 2004 Institution University of Turin, Faculty of Business and Economics, Corso Unione

Sovietica 218 bis, Turin Role Academic Researcher, disciplinary sector SECS/P-07

Dates (from-to) From 1994 to 2000

Institution University of Turin, Faculty of Business and Economics, Corso Unione Sovietica 218 bis, Turin

Role

Degree in Date

University of

Teaching Assistant, disciplinary sector SECS/P-07 Economics and Business 1993 Turin (Italy)

PROFESSIONAL PROFILE

Dates (from-to) From 1995 – present Lecturer and teacher in profit and not for profit management courses

Principal subjects Accounting, Corporate Finance, Business Management, Social accounting and CSR

Dates (from-to) From 1993 - present

Role

Chartered Accountant and Auditor Professional

PERSONAL SKILLS AND COMPETENCES

MOTHER TONGUE(S) Italian OTHER LANGUAGE(S)

English Reading Excellent

Writing Excellent Speaking Excellent

French Reading Excellent

Writing Good Speaking Good

RESEARCH INTERESTS

Actually engaged in the following theoretical and empirical research fields: Creation of Shared Value From November 2013 Project leader and creator of the Research Group on the Shared Value at the Department of Management, University of Turin. Center 4 Shared Value www.center4sharedvalue.org Corporate networks and Joint Arrangements Member of the Team work of the Association of Certified Accountants (C.P.A.) about corporate networks. Activities and coordination for the constitution of corporate networks. Proponent of some researches about the co-operation among companies (PRIN 2012, CSP 2012, ICAS 2013)

Dates (from-to)

Principal subjects

Dates (from-to)

From 2005 - present Professional Trainer in the field of financial analysis, analysis of credit risk and strategic and competitive analysis in Italy and abroad. Of particular note is the training activities carried out in leading banks in the Balkans (Croatia, Serbia), Eastern Europe (Austria, Czech Republic ) and North Africa and middle east (Egypt). From 1995 - present

Consultant for profit and not for profit institutions and companies Principal subjects Accounting, Corporate Finance, Business Management, Social accounting and

CSR

RESEARCH PROJECTS

Social Accountability for Educational Institutions From 2013 Project leader and creator of the Research Group on social accountability for educational institutions at the Department of Management, University of Turin. A project realized with the co-operation of the Fondazione per la Scuola of Compagnia di SanPaolo. Member of the research group of GBS (Gruppo di Studio per il Bilancio Sociale): social accountability for educational institutions. Osservatorio per il Bilancio Sociale nelle Scuole (OBISS), Observatory for the monitoring of Social Accounting practices in educational institutions. http://associazionetommaseo.it/obiss/ CSR in SMEs From July 2013 Co-creator of the web application CSR4UTOOL www.csr4utool.org International Accounting Standards for unlisted entities and SMEs Participant observer of IFRS for SMEs working group at the IASB. Other research interests:

§ Consolidated financial statement and IFRSs;

§ Non-financial performances and value creation in social cooperatives.

2016 Scientific member of the project: Forms of business combinations: models of competitiveness, surveillance systems, crisis factors.

2015 Scientific supervisor of the project Value creation in the formal corporate collaborations. Driver training, management and control

2014 Scientific supervisor of the project MISE-UC “PIEMONTE IN RETE: Networking for internalization”

2012/2013 Scientific supervisor of the LOIES project (Lessons and

Options for an Integrated CSR Approach) European Project DG Employment

2007/2013 Participation in the research group SAFEFOOD – project sponsored by P.O.R. Regione Piemonte – FESR 2007/2013 Misura I.1.1.

2010 Coordination of the research “La competitività delle aziende Astigiane” (Competitiveness of companies of Asti), supported by Fondazione Giovanni Goria and Fondazione Cassa di Risparmio di Asti.

2008 Participation in the research group “Progetto Retiqual- Azioni di sistema”(Retiqual project- system actions), sponsored by Lega delle Cooperative and Confcooperative.

2007 Participation in the research group “Business combinations e trasparenza dell'informativa ai mercati finanziari” (Business combinations and transparency of disclosures in financial markets) PRIN 2007 Scientific Coordinator: Antonio Tessitore.

2007/2009 Coordination of the research “Il business model delle agenzie di sviluppo locale” (Business model of local development agencies) supported by Consorzio ASTISS.

2007 Coordination of the research supported by University of Turin – academic research sponsored by the università - ex 60%: “L'evoluzione della comunicazione di bilancio delle PMI: l'applicazione degli standard internazionali e il reporting sulla sostenibilità” (The evolution of financial reporting in SMEs:

TEACHING ACTIVITIES IN ITALIAN UNIVERSITIES

DIDACTIC WORK IN MASTERS AND MBA

application of IAS/IFRS and sustainability reporting) . 2000/2002 Participation in the research group “Osservatorio per una

nuova cultura di impresa” (Observatory for a new business culture), supported by ISVI (Istituto per i Valori d’impresa), coordinated by Prof. Mario Molteni during 2000 and 2002.

University of Turin- School of Management and Economics:

From 2002/2003 Regular professor of Business Economics (course: C) at the School of Management and Economics, University of Turin

Università degli Studi del Piemonte Orientale (University of Eastern Piedmont) – Faculty of Economics:

Polytechnic of Turin:

From 1999/2000 to 2001/2002

“Finanza Aziendale” (Corporate Finance), degree program in Textile Engineering, in Biella

Teacher of “Financial and Managerial accounting”, bachelor in management (BIM) of ESCP - Europe Business School, in Turin (from 2016) Teacher of "Human and social sciences” in the Master in Management (MIM) of ESCP - Europe Business School, in Turin (2014-2015)

From 2011/2012 Consolidated Financial Statement, post-degree program in International Accounting , English Version

From 2005/2006 “Bilancio Consolidato” (Consolidated Financial Statement), post-degree program in Business Administration

From 2004/2005 to 2015-16

"Financial accounting", degree program in Business Economics, English Version

From 2003/2004 and 2004/2005 to 2010/2011

“Economia aziendale” (Business Economics), degree program in Business Economics, in Asti “Economia dei gruppi aziendali” (Business groups) , degree program in Business Economics, in Asti

From 2005/2006 to 2008/2009

“Bilancio di sostenibilità” (Sustainability reporting), 3 CFU credits seminar, post-degree program in Business Administration and Professione Contabili (Accounting Profession course)

From 2005/2006 to 2008/2009

“Modelli di bilancio per società non quotate” (Financial reporting models for unlisted companies), 3 CFU credits seminar, post-degree program in Business Administration and ProfessionI Contabili

From 2005/2006 to 2010/2011

"Corporate management" degree program in Business Economics English Version – CLEA

From 2003/2004 to 2005/2006

“Analisi e Contabilità dei Costi” (Cost accounting), degree program in Business Economics , in Casale Monferrato

From 2002/2003 to 2005/2006

“Tecnica Professionale” (Professional Technical) degree program in Business Economics, in Casale

From 1999/2000 to 2003/2004

“Contabilità ambientale” (Environmental accounting), degree program in Business Economics

TEACHING EXPERIENCE AD VISITING PROFESSOR

PRIMARY RESPONSIBILITIES

Lecturer of Economics for procurement, ITC-ILO Turin, from 2010. The Centre is the training arm of the International Labour Organization. Teacher of "Analisi gestionale e modelli decisionali" (Management analysis and decision-models) in the Master in Management (MIM) of ESCP - Europe Business School, in Turin (2007-2013). Teacher of “Financial Accounting” in the Master (MSc) in Public procurement Managent for sustainable development, at the International Training Center of ILO (ITC-ILO) (from 2007 to 2010). Teacher of Corporate Finance in the “Master in business administration” organized by SAA (Scuola di amministrazione Aziendale) of the University of Turin (from 2001-2002 to 2005/2006). Teacher of “Analisi economico-finanziaria di bilancio” (Financial analysis) in the “Master in business administration” organized by SAA (Scuola di amministrazione Aziendale) of the University of Turin (from 2000-2001, to 2005/2006). Teacher of “Bilancio sociale per le istituzioni scolastiche” (Social reporting for educational institutions) in the II level University Master in “Management dei Sistemi Qualità e Accreditamento nelle istituzioni scolastiche e universitarie – MSQA” (Quality assurance and accreditation systems management for educational institutions) of the Department of Management of University of Turin from 2011. Adjunct Professor at ESCP-Europe Paris – (Turin Campus) from 2007. Teacher of “Social Accountability” at Laurea University (Espoo, Elsinki - Finland) – October, 2011. Teacher of “Foundamental of accounting” at University of Applied Sciences Wiener Neustadt (Wiener Neustadt, Vienna - Austria) - October, 2010. Teacher of “Business ethics and corporate sustainability reporting” at METROPOLIA (ex EVTEK University) of Applied Sciences/School of Business Administration (Vantaa, Elsinki - Finland) – May, 2011. Teacher of “Business ethics and corporate sustainability reporting” at EVTEK University of Applied Sciences/School of Business Administration (Vantaa, Elsinki - Finland) – March, 2007. Referee for Placement activities of the University of Turin from 2015; President/coordinator of Business Economics undergraduate programme, University of Turin from April 2013; Member of the Commission “Esame di Stato per il conferimento dell’abilitazione alla professione di Dottore Commercialista ed Esperto Contabile” (Exam for Chartered Accountant) during 2007, 2010, 2012, 2013 and 2015; Delegate of the Dean of Faculty of Economics for the management of Asti pole, during 2008 – 2011; Role of Ph.D Supervisor: Dr. Fabio Sansalvadore, Dr. Laura Corazza (2010-2013), Dr. Irene Cravero (2012-2015)

MAIN PUBLICATIONS

Forthcoming 2016

Corazza L., Cisi M., Stakeholder definition in a network context.. In Stakeholder Engagement: Clinical Research Cases Edited by: R. Edward Freeman, Johanna Kujala and Sybille Sachs. Publisher: Springer

2016 CISI M., SANSALVADORE F., Risk mitigation through formalized cooperation: preliminary Findings on a sample of Italian network contracts. In Risk management: perspectives and open issues. A multi-disciplinary approach, 2016 McGraw-Hill Education, London, UK

2016 Cisi M., Differences and similarity between IAS/IFRS regulation and the new Directive. In: Corporate tax base in the light of IAS/IFRS and EU directive 2013/34. A Comparative Approach. Edited by Mario Grandinetti. Eucotax series on European Taxation, Kluwer law international.

2016 Cisi M., Corazza L. Needs for social legitimacy for Public Universities (Esigenza di legittimazione sociale dell’università nella comunità), in “La rendicontazione sociale negli atenei. Valori, modelli, misurazioni”, a cura di Chiara Mio, Edited by Chiara Mio (pagg. 91-107). Franco Angeli, Milano

2016 CIsi M.: “Ias 2 Rimanenze”, in: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso . IAS/IFRS. vol. -, p. 1181-1216, ASSAGO MILAN. WOLTERS KLUWER. (Ed. 1, 2010, 2 2012, 32014, 4, 2016)

2016 CIsi M.: “Ias 28 Contabilizzazione delle partecipazioni in società collegate” in: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso . IAS/IFRS. vol. -, p. 1181-1216, ASSAGO MILAN. WOLTERS KLUWER (Ed. 1, 2010, 2 2012, 32014, 4, 2016)

2016 CIsi M.: “Ias 31 Partecipazioni In Joint Venture” in: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso . IAS/IFRS. vol. -, p. 1181-1216, ASSAGO MILAN. WOLTERS KLUWER (Ed. 1, 2010, 2 2012)

2016 Cisi M. e Sansalvadore F.: “Ias 24 Informativa di bilancio sulle operazioni con parti correlate”, in: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso . IAS/IFRS. vol. -, p. 1181-1216, ASSAGO MILAN. WOLTERS KLUWER. (Ed. 1, 2010, 2 2012, 32014, 4, 2016)

2016 Cisi M. e Sansalvadore F.: “Ias 33 Utile per azione” in: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso . IAS/IFRS. vol. -, p. 1181-1216, ASSAGO MILAN:WOLTERS KLUWER (Ed. 1, 2010, 2 2012, 32014, 4, 2016)

2016 IFRS 11 – Joint Operations, In: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso. IAS/IFRS. ASSAGO MILANO. WOLTERS KLUWER (Ed. 3- 2014, 4-2016)

2014 Cisi M. Gli accordi tra imprese: il contributo dello IASB all’interpretazione dei fenomeni di controllo congiunto. In Zanda, Laghi (a cura di) “Scritti in onore del Prof. Pellegrino Capaldo". EGEA, Milano

2014 Scagnelli S.D. & Cisi M. (2014), Approaches to Shared Value Creation: CSR 2.0 or Something More? Insights and Issues about the New Sustainability Perspective, Business and Economic Journal, Vol. 5, Issue 2, p. 1-3.

2013 Cisi M., Social aspect in business management, in Brusa L., Lezioni di Economia Aziendale, edited by Giappichelli, Turin

2013 Scagnelli S.D., Cisi M. & Corazza L. (2013) ‘How SMEs disclose their Sustainability Performance. Which variables influence the choice of reporting guidelines?’ in Songini L., Pistoni A., Studies in Managerial and Financial Accounting (Series editor Epstein M.), Vol. 26 - Accounting and Control for Sustainability, New York: Emerald, p. 75- 112. (indicizzato su Scopus)

2013 Scagnelli S.D., Cisi M. & Corazza L. (2013) ‘Behaviors on sustainability accounting. How SMEs play the game’ in Sokolov V. Y., Lvova D. A. (editors), Accounting: View from the past to the future, St. Petersburg: St. Petersburg State University Press.

2012 Corazza, L. Cisi, M. Accountability challenges in social enterprises and the implementation of a reporting standard: an Italian case study, Journal of Social Business, Vol. 2 (4) December 2012

2009 Cisi M. & Scagnelli S.D. (2009) ‘Behavioural models of Italian ethical certified entities, a research study.’ Economia Aziendale 2000, Vol.1 no.1, pp. 43-60. (rivista accreditata

AIDEA).

2008 Roberto Di Pietra, Lisa Evans, Jérôme Chevy, Maurizio Cisi, Brigitte Eierle, M. Cisi (2008). Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'. ACCOUNTING IN EUROPE, vol. Vol. 5, p. 27-47

2007 Maurizio Cisi, Marco Bechis (2007). Management systems and accountability in ethical-oriented entities. ECONOMIA AZIENDALE 2000 WEB, vol. -, p. 27-45,

2006 Biancone P., Cisi M. (2006). L'area di consolidamento IAS/IFRS: prassi in materia di controllo e di inclusione. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 1, p. 34-50

2006 Biancone P., Cisi M. (2006). Gli investimenti immobiliari secondo gli IAS/IFRS. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 2, p. 210-222,

2006 Biancone P., Cisi M (2006). I fondi per rischi ed oneri IAS IFRS. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 3, p. 421-430,

2006 Maurizio Cisi (2006). Le variabili ambientali e sociali nella valutazione della performance dell'impresa: il bilancio ambientale ed il bilancio sociale. In: AA VV. Basilea 2. Profili applicativi, vincoli e opportunità per le imprese. vol. -, p. 127-140, TURIN:Eutekne

2005 Biancone P., Cisi M. (2005). Operazioni di finanza straordinaria e la contabilizzazione con il purchase method secondo l'IFRS 3 - business combinations. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 6, p. 963-980,

2005 Biancone P., Cisi M. (2005). Verso l'impairment test della differenza di consolidamento 2005: Tiscali. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 9, p. 1357-1371,

2005 Biancone P., Cisi M. (2005). Le attività immateriali nei bilanci IAS-IFRS. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 11, p. 1681-1698,

2003 Pisoni P., Biancone P., Busso D., Cisi M. (2003). Bilancio consolidato delle società quotate: situazione attuale ed evoluzione normativa. IMPRESA COMMERCIALE E INDUSTRIALE, vol. 12, p. 1901-1912,

2003 Maurizio Cisi (2003). Il Conto Economico. In: AA VV. Il bilancio d'esercizio e i principi contabili internazionali, p. 125-138, VERONA:Euroconference

2003 Maurizio Cisi (2003). L'utile per azione. In: AA VV. Il bilancio d'esercizio e i principi contabili internazionali. vol. -, p. 555-575, VERONA:Euroconference

2002 MAURIZIO CISI (2002). L'evoluzione della comunicazione sociale e ambientale. IL CONTROLLO LEGALE DEI CONTI, vol. 1, p. 27-52,

CONFERENCE PROCEEDINGS 2016 CISI M., DEVICIENTI F., MANELLO A., VANNONI D. “Network agreements and firms’

economic performance: new empirical evidence from italian SMEs” Atti del Convegno Sidrea 2016, Pisa. Franco Angeli

2013 Scagnelli S., Corazza L., e Cisi M., Behaviors on sustainability accounting. How SMEs play the game., International Scientific Conference Sokolov Reading "Accounting: View from the Past into the Future", St. Petersburg (11-12 April 2013), (Pag. 290-304).

2013 Scagnelli S.D. & Cisi M. (2013) ‘Companies’ formalised relationships: a study of the effectiveness of Italian business network contracts’ in The firm's role in the economy: Does a growth-oriented business model exist? Atti del 36mo Convegno AIDEA , Lecce 19-21 Settembre 2013, Lecce:

2015 S. D. Scagnelli, M. Cisi, Companies' formalized relationships: a study of the effectiveness of italian business Network contracts, in "Il ruolo dell'azienda nell’economia" a cura di N. Di Cagno, G. Invernizzi. A. Mechelli. M. Ugolini, il Mulino, Bologna, 2015

2006 M. Cisi (2006). Ias/ifrs Standards For Small and Medium-sized Entities: International Comparability Versus Usefulness. An Analysis In The Italian Context.. In: Emerging Issues in international Accounting and Business. vol. 1, p. 223-241, PADOVA:CLUEP, Padova, 20-22,July 2006

2003 Maurizio Cisi (2003). Accountability e comunicazione ambientale. Evidenze empiriche e linee evolutive.. In: COMPETIZIONE GLOBALE E SVILUPPO LOCALE TRA ETICA E INNOVAZIONE. vol. III, p. 1427-1460, MILAN:Giuffrè, NOVARA, 4-5 October 2002

2002 M. Cisi (2002). La gestione dei rapporti con gli stakeholders: la comunicazione sociale e ambientale.. In: -. L'evoluzione degli assetti di corporate governance. Bologna, 9 November 2001, Bologna:Clueb

BOOKS

2016 Cisi, M. e Giacosa E.Theory and practice in the financial statement analysis. Celid

2016 La rendicontazione sociale degli istituti scolastici (Social reporting for educational institutions) GBS Documenti di ricerca n. 13, Franco Angeli, Milano

2015 P. Biancone, P. Pisoni, D. Busso, M. Cisi. Il bilancio consolidato Ifrs. p.1-286, Milano, Giuffré, (ED 2015, Ed. 2007)

2015 Biancone PP. e Cisi M., Scoprire L’azienda Casi di management, Giappichelli Editore (Ed 2013, 2014, 2015)

2013 Cisi, M. Financial Statement Analysis. Theory and Cases, Celid 2010 Maurizio Cisi, Fabio Sansalvadore, Silvana Secinaro (2010). “Modelli aziendali per la

crescita sociale: le agenzie di sviluppo locale". In: -. Atti del XIII Convegno Annuale Aidea Giovani, Università degli Studi di Palermo, 29-30 May 2008. Palermo, 29-30 May 2008, vol. 1, p. 234-256, Milano:Franco Angeli,

2008 Maurizio Cisi (2008). L'evoluzione del bilancio delle società non quotate. Codice Civile o IAS /IFRS?. p. 1-314, MILAN:Giuffrè

2003 M. Cisi (2003). IL BILANCIO AMBIENTALE. p. 1-238, TURIN:Giappichelli PRESENTATIONS IN CONFERENCES 2016 Cisi M., Sansalvadore F., ‘Risk mitigation through formalized cooperation’ in Risk Management

International Conference, Torino 5-6 Maggio 2016.

2013 Laura Corazza, Maurizio Cisi, Elena Dall’amico, Elena Aurora Ferrara, Andrea Martra, “Percorsi di gemellaggio tra mondo profit e imprese sociali. I risultati preliminari del caso LOIEs, Colloquio Scientifico sull’Impresa Sociale” (VII edizione) (Twinning between profit and social compagnie. Preliminary results of LOIEs case, Scientific Meeting about Social Enterprises (VII edition)), Turin 07-08 June 2013. Relatore e moderatore.

2013 Scagnelli S., Corazza L., e Cisi M., Behaviors on sustainability accounting. How SMEs play the game., International Scientific Conference Sokolov Reading "Accounting: View from the Past into the Future", St. Petersburg State University (11-12 April 2013)

2013 Scagnelli S., Corazza L., e Cisi M., Behaviors on sustainability disclosure. How SMEs play the game., 36th EAA Annual Congress 2013 – Paris Dauphine University, (06-08 May 2013)

2012 Corazza L., Cisi M.,Non-financial reporting in SMEs: sunrise or midday?,SGBED Conference 2012 Doing Well by Doing Good: New Perspectives on Corporate Social Responsibility, Sustainability, and Inclusive Capitalism, Bangalore 9-11 July 2012

2012 Cisi M., Corazza L., Non-financial reporting in SMEs: sunrise or midday?, EBEN Research Conference 2012, Newcastle 7-8-9- June 2012

2012 Cisi M., Corazza L., Rethinking about accountability methods. A single stakeholder reporting of non-financial performance: a business case., Colloquio Scientifico sull’Impresa Sociale (Vi edizione), Brescia 25-26 May 2012

2011 Cisi M., Corazza L., Social Responsibility in SMEs context: a literature analysis, EBEN Conference 2011, Antwerp 14-17 September 2011.

Il sottoscritto, consapevole della responsabilità penale prevista, dall’art. 76 del D.P.R. 445/2000, per le ipotesi di falsità in atti e dichiarazioni mendaci ivi indicate, dichiara che quanto indicato nel presente curriculum vitae corrisponde a verità. Autorizza, inoltre, il trattamento dei suoi dati personali ai sensi del Decreto Legislativo 30 giugno 2003, n. 196 "Codice in materia di protezione dei dati personali" I authorise the use of my personal data in compliance with Legislative Decree 196/03.

Turin, 29 January 2017 Maurizio Cisi