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

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.

Internet resources

• IESEG online

• IESEG online