Maurizio Cisi. Via Baretti 39/A 10125 Turin (Italy)

CURRICULUM VITAE PERSONAL INFORMATION First name/ Surnname Address Maurizio Cisi Via Baretti 39/A 10125 Turin (Italy) 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 Institution Role From 2005 - present University of Turin, School of Management and Economics, Department of Management, Corso Unione Sovietica 218 bis, Turin Associate Professor, disciplinary sector SECS/P-07 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 From 1994 to 2000 Institution University of Turin, Faculty of Business and Economics, Corso Unione Sovietica 218 bis, Turin Role Teaching Assistant, disciplinary sector SECS/P-07 Degree in Date University of Final vote Economics and Business 1993 Turin (Italy) 105/110 PROFESSIONAL PROFILE Principal subjects From 1995 - present Consultant for profit and not for profit institutions and companies Accounting, Corporate Finance, Business Management, Social accounting and CSR From 1995 present

Principal subjects Role Lecturer and teacher in profit and not for profit management courses Accounting, Corporate Finance, Business Management, Social accounting and CSR From 1993 - present Chartered Accountant and Auditor Professional PERSONAL SKILLS AND COMPETENCES MOTHER TONGUE(S) OTHER LANGUAGE(S) Reading Writing Speaking Reading Writing Speaking Italian English French Good 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) 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;

RESEARCH PROJECTS! Non-financial performances and value creation in social cooperatives. 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: 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. TEACHING ACTIVITIES IN ITALIAN UNIVERSITIES From 2002/2003 Regular professor of Business Economics (course: C) at the School of Management and Economics, University of Turin CO-TEACHER OF: University of Turin- School of Management and Economics: 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 "Financial accounting", degree program in Business From 2003/2004 and 2004/2005 to 2010/2011 From 2005/2006 to 2008/2009 From 2005/2006 to 2008/2009 From 2005/2006 to 2010/2011 Economics, English Version CLEA Economia aziendale (Business Economics), degree program in Business Economics, in Asti Economia dei gruppi aziendali (Business groups), degree program in Business Economics, in Asti Bilancio di sostenibilità (Sustainability reporting), post-degree program in Business Administration and Professione Contabili (Accounting Profession course) Modelli di bilancio per società non quotate (Financial reporting models for unlisted companies), post-degree program in Business Administration and ProfessionI Contabili "Corporate management" degree program in Business Economics English Version CLEA

Università degli Studi del Piemonte Orientale (University of Eastern Piedmont) Faculty of Economics: From 2003/2004 to 2005/2006 From 2002/2003 to 2005/2006 From 1999/2000 to 2003/2004 Analisi e Contabilità dei Costi (Cost accounting), degree program in Business Economics, in Casale Monferrato Tecnica Professionale (Professional Technical) degree program in Business Economics, in Casale Contabilità ambientale (Environmental accounting), degree program in Business Economics Polytechnic of Turin: From 1999/2000 to 2001/2002 Finanza Aziendale (Corporate Finance), degree program in Textile Engineering, in Biella DIDACTIC WORK IN MASTERS AND MBA Lecturer of Economics for procurement (with P.P. Biancone), ILO Turin, from 2012. 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. 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 gestionale e modelli decisionali" (Management analysis and decision-models) in the Master in Management (MIM) of ESCP - Europe Business School, in Turin (from 2007). 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). Teacher of Analisi economico-finanziaria di bilancio (Economic and 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). TEACHING EXPERIENCE AD VISITING PROFESSOR 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.

PRIMARY RESPONSIBILITIES President of Business Economics Course of University of Turin from April 2013; Member of the Commission Orientamento tutorato e placement (Orientation for mentoring and placement) of the University of Turin from 2005; 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 and 2013; 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) PRINCIPAL PUBLICATIONS 2013 Cisi M., Gli aspetti sociali dell azienda, in Brusa L., Lezioni di Economia Aziendale, edited by Giappichelli, Turin 9788834888636 2013 Biancone PP. e Cisi M., Conoscere L azienda Casi di management, edited by Giappichelli 9788834871218 2013 Scagnelli S., Corazza L., e Cisi M., How SMEs disclose their sustainability performance. Which variables influence the choice of the reporting guidelines?, in 9781780527666 Studies in Managerial and Financial Accounting; Vol 26; Accounting and Control for Sustainability; edited by Lucrezia Songini, Anna Pistoni, Christian Herzigbook, editor Emerald series 2013 Scagnelli S., Corazza L., e Cisi M., Behaviors on sustainability accounting. How SMEs play the game., International Scientific Conference Sokolov Reading "Accounting: 9785421000563 View from the Past into the Future", St. Petersburg (11-12 April 2013), (Pag. 290-304). 2013 Cisi, M. Financial Statement Analysis. Theory and Cases, Celid 9788876619991 2012 Corazza, L. Cisi, M. Accountability challenges in social enterprises and the ISSN 2045-1083 implementation of a reporting standard: an Italian case study, Journal of Social Business, Vol. 2 (4) December 2012 2012 CIsi M.: Ias 2 Rimanenze, Ias 28 Contabilizzazione delle partecipazioni in società collegate e Ias 31 Partecipazioni In Joint Venture. Cisi M. e Sansalvadore F.: Ias 24 Informativa di bilancio sulle operazioni con parti correlate, Ias 33 Utile per azione. In: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso. IAS/IFRS. vol. -, p. 1181-1216, ASSAGO MILAN:WOLTERS KLUWER 9788821737695 2010 Cisi M.: Ias 2 Rimanenze, Ias 28 Contabilizzazione Delle Partecipazioni In Societa' Collegate e Ias 31 Partecipazioni in joint venture. Cisi M. e Sansalvadore F.: Ias 24 Informativa di bilancio sulle operazioni con parti correlate, Ias 33 Utile per azione. In: Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso. IAS/IFRS. vol. 1, p.1061-1105, ASSAGO (MI):WOLTERS KLUWER 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, 2009 Cisi Maurizio, Scagnelli Simone Domenico (2009). Behavioural models of Italian ethical certified entities, a research study. ECONOMIA AZIENDALE 2000 WEB, vol. 1, p. 43-60, 2009 Paolo Pietro Biancone, Maurizio Cisi (2009). Corporate accounting and consolidated financial statement. p. 1-166, TURIN: CELID 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 2008 Maurizio Cisi (2008). L'evoluzione del bilancio delle società non quotate. Codice Civile o IAS /IFRS?. p. 1-314, MILAN:Giuffrè 9788821731778 8856823454 ISSN: 1826-4719 9788876618741 ISSN: 1744-9480 9788814143748

2007 P. Biancone, P. Pisoni, D. Busso, M. Cisi (2007). Il bilancio consolidato Ias/Ifrs. In: Paolo Pietro Biancone; Piero Pisoni; Donatella Busso; Maurizio Cisi. Il Bilancio Consolidato IAS/IFRS. p.1-372, Milan:Giuffré, 2007 P. Pisoni, P. P. Biancone, D. Busso, M. Cisi (2007). Il bilancio consolidato IAS/IFRS. p. XVIII-372, MILAN:Giuffrè, 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 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 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 M. Cisi (2005). "Il contenuto del bilancio consolidato: obblighi di redazione ed area di consolidamento", in "Il bilancio consolidato dei gruppi quotati"; - "Il conto economico consolidato", in "Il bilancio consolidato dei gruppi quotati"; - "L'analisi del bilancio consolidato: indici e flussi", in "Il bilancio consolidato dei gruppi quotati"; - "L'informativa integrativa al bilancio consolidato", in "Il bilancio consolidato dei gruppi quotati"; - "L'interpretazione del bilancio consolidato: perdite durevoli di valore e rettifiche alle differenze di consolidamento", "L'interpretazione del bilancio consolidato: operazioni intercompany e deficit patrimoniale" e "L'interpretazione del bilancio consolidato: rafforzamento patrimoniale tramite acquisizione societaria", casi operativi in "Il bilancio consolidato dei gruppi quotati". In: Piero Pisoni; Paolo Pietro Biancone; Donatella Busso; Maurizio Cisi. Il bilancio consolidato dei gruppi quotati. p. 1-497, MILAN:Giuffrè, 2005 P. Pisoni, D. Busso, M. Cisi, P. P. Biancone (2005). Bilancio consolidato delle società quotate. p. XVIII-372, MILAN:GIUFFRE', 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, 9788814137266 9788814137266 ISSN: 1826-4719 887178829X 9788888460222 9788814115578 9788814137266 2003 M. Cisi (2003). IL BILANCIO AMBIENTALE. p. 1-238, TURIN:Giappichelli 9788834831809 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 8814106789 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 Article in review MAURIZIO CISI (2002). L'evoluzione della comunicazione sociale e ambientale. IL CONTROLLO LEGALE DEI CONTI, vol. 1, p. 27-52, 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 8873730302 8873730302 ISSN: 1720-4437 884911964X PRESENTATIONS IN CONFERENCES

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 nonfinancial 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. WORKING PAPERS:! Business agreements: IASB contribution for the interpretation of joint arrangements. Being published in Scritti in onore del Prof. Pellegrino Capaldo".! Gli accordi di controllo congiunto (Joint arrangements). Being published Bilancio consolidato e aggregazioni tra imprese (Consolidated financial statement and business combinations), UTET! Corazza L., Cisi M., Cross-fertilisation tra mondo profit e imprese sociali (Cross-fertilisation between profit and non profit).! Corazza L. Cisi M., Crating Shared Value is possible. Evidences of Porter and Kramer s statement into sustainability reports of Italian social co-operatives. IRSPM 2014 Accepted I authorise the use of my personal data in compliance with Legislative Decree 196/03. Turin, Monday, January 14th, 2014 Maurizio Cisi