OUR ACADEMIC DEPARTEMENTS |
Lesson details
CONTROLLING & AUDITING CORPORATE SOCIAL RESPONSIBILITY | |||
2018-2019 | EnIESEG School of Management
(
IÉSEG
)
| ||
Class code : | 1819-IÉSEG-M1S1-ACC-MA-FI31UE | ACCOUNTING / AUDIT / CONTROL |
Level | Year | Period | Language of instruction |
---|---|---|---|
Master | 1 | S1 | EnEnglish |
Academic responsibility | L.BOUTEN |
---|---|
Lecturer(s) | Lies BOUTEN |
- This class exists in these courses :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
Prerequisites
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.
Learning outcomes
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
Course description
PART 1 Social accounting
PART 2 Social & environmental reporting: why and how
PART 3: Social & environmental assurance
PART 4: Social & environmental management accounting
Class type
Class structure
Type of course | Numbers of hours | Comments | |
---|---|---|---|
Independent study | |||
Estimated personal workload | 9,00 | ||
Group Project | 25,00 | ||
Face to face | |||
Interactive class | 16,00 | ||
Total student workload | 50,00 |
Teaching methods
- Interactive class
- Project work
Assessment
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.
Type of control | Duration | Number | Percentage break-down |
---|---|---|---|
Others | |||
Group Project | 12,00 | 1 | 60,00 |
Continuous assessment | |||
Participation | 16,00 | 1 | 40,00 |
TOTAL | 100,00 |
Internet resources
- IESEG Online
All information concerning the course will be published on the course website. Please check it regularly!
* This information is non-binding and can be subject to change