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

Pré requis

none

Objectifs du cours

• Understand how the concept of sustainability can be integrated into strategic management;
• Understand the methodology of social and ethical accounting, auditing and reporting and of sustainability reporting and assurance;
• Critically analyse the quality of corporate sustainability reports with reference to international standards (e.g. AA1000 and GRI)

Contenu du cours

The core dimensions of sustainability (economic-social-environmental) will be discussed in relation to strategic managagement of the corporation, showing how a stakeholder oriented approach can help managers to create value in a sustainable way. students will then analyse the logic, methodology and international standards for the practice of social and ethical accounting, auditing and reporting (AA1000) and of sustainability management and reporting (GRI). Finally, students will critically analyze real examples of corporate sustainability reporting, assessing their quality in light of the concepts and methodologies discussed in the course.

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• Seminar

Évaluation

There will be two assessment components:
1 - Class participation (Contribution to class discussions on the required readings and class exercises);
2- Individual project (writing an essay analyzing a case-study of sustainability management & reporting)

Bibliographie

• de Colle, A. Henriques and S. Sarasvathy. 2013. ‘The Paradox of CSR Standards’, Journal of Business Ethics -

  R.E. Freeman, J.S. Harrison, A.C. Wicks, B.L. Parmar and S. de Colle (2010), Stakeholder Theory: The State of the Art, (only Chapter 1, pages 3-29 and Chapter 8, pages: 235-264), Cambridge University Press

• R.E. Freeman, J.S. Harrison, A.C. Wicks, B.L. Parmar and S. de Colle (2010), Stakeholder Theory: The State of the Art, (only Chapter 1, pages 3-29 and Chapter 8, pages: 235-264), Cambridge University Press -

• S. Zadek. 1998. ‘Balancing Performance, Ethics, and Accountability’, Journal of Business Ethics 17: 1421–1441 -

• S. Zadek. 2004. The future of sustainability assurance. ACCA RESEARCH REPORT NO. 86. -

Ressources internet

• AA1000

  N/A

• GRI

  N/A