Core Module Information
Module title: Corporate Social Responsibility (Acc) Hong Kong

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

Module code: ACC10907
Module leader: James Dunn
School The Business School
Subject area group: Accountancy
Prerequisites

N/A

Description of module content:

Introduction to corporate social responsibility
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 auditing, and sustainability reporting
Social and environmental reporting standards and guidance
Cases in social and environmental reporting
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: understand key theories of ethics and the moral reasoning
LO2: analyse the interaction between corporate reporting to stakeholders and the boundaries of socially acceptable behaviour by enterprises
LO3: grasp the key principles of sustainability and corporate social responsibility
LO4: distinguish major frameworks and standards available for social and environmental reporting and sustainability reporting
LO5: analyse the development of corporate governance theory and practices, and assess corporate governance functions from the perspective of corporate social responsibility
LO6: evaluate the implications for financial accounting and corporate reporting of current developments in corporate governance and corporate social responsibility in the UK and internationally

Full Details of Teaching and Assessment
2020/1, Trimester 3, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
Member of staff responsible for delivering module: James Dunn
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
The main delivery of this module will be an intensive delivery of 18 hours during one lecturing visit, where the main issues are presented and discussed. Local HK tutors will carry out tutorials and group learning/discussions (including presentations) of 3 hours each week across the semester (at which employability skills can be developed). There are some excellent texts and social and environmental reports in this area and students will be encourage to spend time reading these as well as using other material. The subject is linked to theory and practice and staff will keep up to date by linking the teaching to relevant research including own research.

Assessment: There will be two components of assessment. A case study based piece of course work which will test students ability to critically evaluate current practice of sustainability reporting by multinational enterprises. This is a formative assessment and will develop research, analytical and communication skills. There will also be a summative end exam of three hours. 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.

Transferable skills: Development of critical skills, research, leadership, oral and written communication.

Internationalisation, equality and diversity: The international developments in CSR are integrated into this module. The module specification ensures that there are no artificial barriers to learning or assessment. Special needs of individual candidates will be taken into account when planning learning experiences and selecting assessment instruments.

Formative Assessment:
See Summative Assessment

Summative Assessment:
Assessment: There will be two components of assessment. A case study based piece of course work which will test students ability to critically evaluate current practice of sustainability reporting by multinational enterprises. This is a formative assessment and will develop research, analytical and communication skills. There will also be a summative end exam of three hours. 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.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 18
Face To Face Practical classes and workshops 24
Face To Face Centrally Timetabled (Digital) Exam 3
Independent Learning Guided independent study 155
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Report 30 1-6 9 HOURS= 0, WORDS= 2000
Centrally Time Tabled Examination 70 1-6 14/15 HOURS= 3, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
ACC10907 - Corporate Social Responsibility(Acc) Hong Kong