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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

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