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The subject of corporate social responsibility (CSR) resonates throughout today’s business community. Get a sense of recent CSR developments, the important impact they have on business and the role of the accounting profession in CSR.
Corporate Social Responsibility and Ethics helps you discover the topical issues that define CSR and examine the role ethics play in issues affecting business leaders and organizations today.
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Module 1: Introduction to ethics in the twenty-first century
• What is Corporate Social Responsibility (CSR)?• Why is CSR a key corporate issue?• Interrelationship of environmental, social responsibility, and corporate governance policies/practices• The need for consistency in global reporting standards• How CSR can enhance corporate strategy and vision• CSR is not mutually exclusive of financial profit• What does it mean to be a good corporate citizen?• Further optional reading
Module 2: Social responsibility
• How has social responsibility evolved over time• Products and services — down the supply chain• Human rights issues• Issues related to sustainability• Relationships between the corporation and its stakeholders• Reputational and other risks• The investment community’s role in enhancing CSR• Regulations and sustainability reporting• Case study: Award-winning companies for sustainability reporting• Conclusions• Further optional reading
Module 3: Environmental accounting and responsibility
• The case for measurable statistics and meaningful comparisons• Formal and proposed measurements• Industry risks associated with climate change• Environmental responsibility and corporate stakeholders• Case Study: Puma’s pro-forma environmental accounting• Kering’s environmental profit and loss (E P&L) accounting• Leadership role of the accounting profession• Good environmental stewardship can reduce corporate costs• Is pure environmental accounting possible at a national/corporate level?• Further optional reading
Module 4: Corporate governance
• Why should ethics be first and foremost in the corporate psyche?• Impact of Enron and WorldCom corporate failures• Impact of the Great Recession• The ethical pyramid• Strong corporate ethical practices• Whistleblower hotlines• Ethical leadership and the role of the accounting profession• Case study: Ethical dilemma• Role of the board of directors• Role of senior management regarding the integrity of internal controls• Rights of stakeholders• Role of the internal auditor• Role of independent accounting and assurance firms• Legal and regulatory compliance• Fluidity of corporate governance• Further optional reading
• Appendix A — Key CSR issues to consider• Appendix B — Recommended implementation framework for CSR system
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