Module title: Corporate Social Responsibility

SCQF level: 10:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC10107
Module leader: James Dunn
School The Business School
Subject area group: Accountancy Finance and Law
Prerequisites

N/A

2018/9, Trimester 1, Face-to-Face, Edinburgh Napier University
Occurrence: 002
Primary mode of delivery: Face-to-Face
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Brian Windram
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning and teaching outcomes including their alignment to LO’s
The learning and teaching methods will follow an interactive lecture and seminar format delivered in 3 hour blocks each week. The lectures aim to lay the foundations on which the student’s knowledge will be built. The session will give an introduction and background to the subject material, set out the main areas of theory, outline current practice and identify supporting literature. The seminars will be student led to facilitate the development of analytical and critical skills.

Embedding of employability/PDP/scholarship skills
Students will develop skills in the analysis and evaluation of the research literature & models relevant to CSR. Through the seminar sessions the ability to communicate ideas and concepts to others will also be developed.

Assessment (formative and summative)
There will be two components of assessment an individual report/essay and a written closed book individual examination. The assessments will develop and test written communication skills, encourage creativity and original thought, enable the students to display scholarly activity, assess deep learning, enable the students to critically appraise and analyse ideas/concepts/practices and examine specific areas of the module content in depth.

Research / teaching links
The module will draw on recent academic and professional research to support each of the three elements covered in the module. Students will be encouraged to cite relevant research to support the development of their arguments.

Supporting equality and diversity
A study pack will be supplied detailing topic areas with reading references and tutorial questions, this information together with lecture slides, examples and web links will be available via Moodle.

Internationalisation
The module will draw on international developments in CSR and compare and contrast these with current practice in the UK.


Formative Assessment:
On-going formative assessment on student progress will be given during classes

Summative Assessment:
Assessments for this module are reflected in section 17.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 21
Face To Face Practical classes and workshops 18
Face To Face Centrally Time Tabled Examination 3
Independent Learning Guided independent study 158
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 40 1-6 HOURS= 0, WORDS= 2500
Centrally Time Tabled Examination 60 1-6 14/15 HOURS= 3, WORDS= 0
Component 1 subtotal: 40
Component 2 subtotal: 60
Module subtotal: 100

Description of module content:

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

Learning Outcomes for module:

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

Indicative References and Reading List - URL:

Recommended - ANDREW CRANE & DIRK MATTEN (2010) BUSINESS ETHICS: MANAGING CORPORATE CITIZENSHIP AND SUSTAINABILITY IN THE AGE OF GLOBALIZATION: OXFORD UNIVERSITY PRESS, 3rd ed. - ISBN: 9780199564330
Recommended - JILL SOLOMON (2013) CORPORATE GOVERNANCE AND ACCOUNTABILITY: JOHN WILEY & SONS LTD, 4th ed. - ISBN: 9781118449103
Recommended - ROB GRAY, CAROL ADAMS & DAVE OWEN (2014) ACCOUNTABILITY, SOCIAL RESPONSIBILITY AND SUSTAINABILITY: ACCOUNTING FOR SOCIETY AND THE ENVIRONMENT: PEARSON EDUCATION LIMITED, 1st ed. - ISBN: 9780273681380
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