OUR ACADEMIC DEPARTEMENTS |
Lesson details
CONTROLING AND AUDITIG CSR | |||
2022-2023 | EnIESEG School of Management
(
IÉSEG
)
| ||
Class code : | 2223-IÉSEG-MAC1S2-ACC-MACCI08UE | ACCOUNTING / AUDIT / CONTROL |
Level | Year | Period | Language of instruction |
---|---|---|---|
MSc in Accounting, Audit and Control | 1 | S2 | EnEnglish |
Academic responsibility | L.BOUTEN |
---|---|
Lecturer(s) | L.BOUTEN |
- This class exists in these courses :
- IÉSEG > MSc in Accounting, Audit & Control > Semester 2 > 2,00 ECTS
Prerequisites
Basic knowledge of accounting
Learning outcomes
- explain and discuss definitions of CSR / sustainability / accountability
- explain and discuss the theoretical foundations of social and environmental accounting
- describe and critically assess new developments in CSR reporting
- describe and critically assess sustainability assurance reports and sustainability assurance processes
- desribe and critically assess the integration of CSR in management accounting systems
- formulate recommendations in the field of social and environmental accounting
- design social and environmental management accounting tools
- solve professional dilemmas using concepts of CSR and ethics (AACSB AoL 2.B)
- generate sustainable solutions for organizations(AACSB AoL 2.C)
- construct expert knowledge from cutting-edge information (AACSB AoL 5.B)
- effectively apply in-depth specialized knowledge to take advantage of contemporary opportunities in their professional field (AACSB AoL 7.C)
Hence, the students will have greater awareness about the following ESRS topics:
- implementation of ESRS issues in accounting systems
- the nature of ESRS disclosures
- the sustainability assurance process
Course description
Introduction: Understanding CSR and accountability
PART 1: CSR reporting: trends and frameworks
PART 2: Assurance practices in relations to CSR reporting
PART 3: CSR & 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
- Case study
- Interactive class
- Project work
Assessment
The assessment consists of three parts: (i) participation, (ii) case studies and a final project.
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 | 0,00 | 1 | 60,00 |
Case study | 0,00 | 2 | 20,00 |
Continuous assessment | |||
Participation | 16,00 | 1 | 20,00 |
TOTAL | 100,00 |
Internet resources
* This information is non-binding and can be subject to change