Sustainability and Corporate Social Responsibility, Accountability and Reporting

This course introduces students to the roles of corporations in society and their accountability, accounting and reporting issues in the context of sustainability and social justice. It examines issues in Corporate Social Responsibility (CSR), emphasising accountability for, and reporting of, the social and environmental effects of a corporation’s economic actions to stakeholders. This extends the corporation’s accountability beyond financial disclosures to shareholders and is predicated on the assumption that corporations have social responsibilities that are much broader than generating shareholder wealth.