Professor Claudia Rossi, Ph.D, is full professor at the Department of Management, University of Bergamo.

Credentials:
- Degree in Economics and Business from the University of Bergamo with a grade of 110/110 cum laude.
- I.T.P. (International Teachers Programme) diploma obtained in 1986 from HEC – YSA in Jouy-en-Yosas (Paris).

Research:
Her scientific research mainly focuses on the process of formation of Italian “Economia aziendale” and its principles, on the process of convergence of economic-financial communication that has seen the European Union move from harmonization to standardization through the implementation of the international accounting standards Ias/Ifrs and on the critical analysis of the implications deriving from the acceptance of the new standards on some key principles of the Italian business administration tradition. The studies on the evolution of the concept of fair value, from its introduction to the Ifrs 13 that contributed to a standardization of terminology and a systematization of the measurement process, and those inherent to the accounting and representation methodologies of Business Combinations, regulated over time by Ias 22, Ifrs 3 and Ifrs 3 revised, are part of this context. The most recent scientific research considers sustainability reporting in relation to the choices made by the European Union, the geopolitical area most sensitive and attentive to sustainability issues, to introduce information obligations for a growing number of companies and to issue, with the contribution of EFRAG, its own corpus of accounting principles on sustainability (ESRS).

Professional Activities:
She works as a Chartered Accountant (registered with the Order of Bergamo) and as a Statutory Auditor (registered in the Register established at the Ministry of Economy and Finance). She has held and still holds numerous positions mainly in companies in the financial sector, serving as a Director and member of the Board of Statutory Auditors of listed companies and companies controlled by listed companies that apply international accounting standards both to the preparation of the financial statements and consolidated financial statements, and to M&A transactions (Business Combinations) governed by IFRS 3 revised.