The student understands the roles of accounting and corporate reporting within CSR, responsible business and sustainability. The student knows the principles of social accounting and how these issues are being communicated to stakeholders. The student is able to evaluate such information from the user’s perspective. The student is also able to conceive the challenges related to representing, estimating and measuring of social performance and impacts of business.
Students will be working together in groups throughout the course, thus you should have enough time for it in your timetable.
Evaluation comprises of a group evaluation (group report and presentations) as well as an indiviudal evaluation (individual assignments and an exam).
Blowfield, M. and Murray, A.: Corporate Responsibility (2011 or latest ed.)
Zadek, S., Evans, R. and Pruzan, P.: Building Corporate Accountability: Emerging Practice in Social and Ethical Accounting and Auditing. (2013)
Other assigned material.
KATVAA11 Business Ethics (5 ECTS) course (or corresponding studies) is a compulsory preceding course. Please notice, that it has to be completed before the beginning of course KATVAA12.