There are no pre-requisites for this module to be added

This module explores how organisations portray their actions to society. Whilst an accounting module, it explores these portrayals in terms of accountability rather accounting calculations: in other words, the module is not interested in calculations but, instead, explores whether or not society can rely upon organisations' claims about their activities. To explore this question of reliance, the module is split into three sections; the first two sections explore how organisations portray themselves in terms of (i) ethics and (ii) sustainability, whilst the third looks at how the overall organisation should be (iii) governed in order to promote desirable actions within the organisation. The module will introduce and develop your ability to critically analyse organisational portrayals - not taking them for granted at face value and relying upon the organisation to tell you how well they are doing but questioning and evaluating this independently for yourself.

Upon completion of this module you will be able to

LO1: Critically evaluate the key theories of ethics and the moral reasoning.

LO2: Critically appraise the interaction between corporate reporting to stakeholders and the boundaries of socially acceptable behaviour by enterprises.

LO3: Critically evaluate the key principles of sustainability and Corporate Social Responsibility and appraise the major frameworks and standards available for social and environmental/sustainability reporting.

LO4: Critically evaluate the development of corporate governance theory and practice and assess corporate governance functions from the perspective of Corporate Social Responsibility.

LO5: Critically evaluate the implications for financial accounting and corporate reporting of current developments in corporate governance and Corporate Social Responsibility in the UK and internationally.