Corporate social responsibility and ethics

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This is the agenda for Table of Contents
Table of Contents
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