Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS

Pré requis

Since this is a master-level course students are ought to be able to critically analyse academic papers. The ability to pursue independent research is essential for success in this course.

Objectifs du cours

At the end of the course, the student should be able to:
- explain and discuss definitions of CSR / sustainability / accountability
- critically assess new developments in social and environmental reporting, in particular integrated reporting
- analyse and evaluate social and environmental disclosures using possible measures of the quantity and quality of CSR reporting
- explain and discuss the different theoretical foundations for CSR reporting
- describe and discuss the nature, impact and evolution of assurance of CSR reports
- synthesise and evaluate relevant research evidence
- describe and discuss CSR-related changes in management accounting systems
Hence, the students will have greater awareness about the following ESRS topics:
- implementation of CSR issues in accounting systems
- the nature of CSR disclosures
- CSR reporting theories
- sustainability assurance

Contenu du cours

PART 1 Social accounting
PART 2 Social & environmental reporting: why and how
PART 3: Social & environmental assurance
PART 4: Social & environmental management accounting

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Interactive class
• Project work

Évaluation

The assessment consists of two parts: (i) participation: preparing the in-class discussions of articles and cases, participating in the in-class discussions; (ii) a project in which students have to apply the material discussed in class.
Following the results of a peer assessment, different group members might obtain different grades for the project.

Ressources internet

• IESEG Online

  All information concerning the course will be published on the course website. Please check it regularly!