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Introduction to CSR
Ethical behaviours, theories of ethics and moral reasoning
Ethics for the accounting and auditing professions
Sustainability and sustainable development
Corporate and stakeholder responsibility for social and environmental issues
Social accounting and sustainability reporting
Social and environmental reporting standards and guidance
Accountability theory and corporate governance frameworks, theories and models
Corporate governance practices and expectations gaps in corporate governance and corporate social responsibility

LO1: Evaluate the key theories of ethics and the moral reasoning
LO2: Appraise the interaction between corporate reporting to stakeholders and the boundaries of socially acceptable behaviour by enterprises
LO3: Evaluate the key principles of sustainability and CSR and appraise the major frameworks and standards available for social and environmental/sustainability reporting
LO4: Evaluate the development of corporate governance theory and practice and assess corporate governance functions from the perspective of CSR
LO5: Evaluate the implications for financial accounting and corporate reporting of current developments in corporate governance and CSR in the UK and internationally