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Sustainability Management & Reporting (SMR)

2018-2019

EnIESEG School of Management ( IÉSEG )

Class code :

1819-IÉSEG-M1S2-ENT-MA-EI14UE

ENTREPRENEURSHIP


Level Year Period Language of instruction 
Master1S2EnEnglish
Academic responsibilityS.de COLLE
Lecturer(s)Simone DE COLLE


Prerequisites

none

Learning outcomes

• 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)

Course description

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.


Class type

Class structure

Type of courseNumbers of hoursComments
Independent work
Reference manual 's readings4,00  
Research4,00  
Independent study
Individual Project8,00  
Face to face
lecture16,00  
Total student workload32,00  

Teaching methods

  • Case study
  • Seminar


Assessment

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)

Type of controlDurationNumberPercentage break-down
Final Exam
Written exam2,00170,00
Continuous assessment
Participation16,00130,00
TOTAL     100,00

Recommended reading

  • 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. -


Internet resources



 
* This information is non-binding and can be subject to change
 
 
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